Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,900
Training of machine operators	27,200
Processing returned products	16,100
Scrap processing (disposal)	24,300
Rework	8,100
Preventative maintenance	28,700
Product design	40,100
Warranty work	7,500
Finished goods inspection	23,700

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

a.$56,000

b.$48,500

c.$226,600

d.$112,300