Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,300 Training of machine operators 27,100 Processing returned products 20,900 Scrap processing (disposal) 26,600 Rework 5,300 Preventative maintenance 27,100 Product design 41,400 Warranty work 6,600 Finished goods inspection 22,500 From the provided schedule of activity costs, determine the non-value-added costs. a. $52,800 b. $225,800 c. $116,700 d. $59,400