Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,000 Training of machine operators 28,000 Processing returned products 19,000 Scrap processing (disposal) 25,000 Rework 8,000 Preventative maintenance Product design Warranty work 12,009 Finished goods inspection 23,000 From the above schedule of activity costs, determine the value-added costs From the above schedule of activity costs, determine the value-added costs. $177,000 $191,000 $156,000 $104,000