Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $51,600 Training of machine operators 29,100 Processing returned products 15,300 Scrap processing (disposal) 24,400 Rework 8,800 Preventative maintenance 28,600 Product design 42,900 Warranty work 7,300 Finished goods inspection 22,900 From the provided schedule of activity costs, determine the appraisal costs. a. $114,200 b. $51,600 c. $175,100 d. $74,500