Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,000 Training of machine operators 25,800 Processing returned products 15,800 Scrap processing (disposal) 25,900 Rework 8,700 Preventative maintenance 27,900 Product design 42,300 Warranty work 8,800 Finished goods inspection 23,700 From the above schedule of activity costs, determine the prevention costs. a.$53,700 b.$96,000 c.$111,800 d.$104,700