Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,000
Training of machine operators	25,600
Processing returned products	21,000
Scrap processing (disposal)	24,300
Rework	5,200
Preventative maintenance	28,200
Product design	42,900
Warranty work	8,700
Finished goods inspection	23,900

From the above schedule of activity costs, determine the value-added costs.

a.$146,700

b.$229,800

c.$179,300

d.$170,600