Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,700
Training of machine operators	27,100
Processing returned products	19,500
Scrap processing (disposal)	24,900
Rework	5,800
Preventative maintenance	31,200
Product design	46,000
Warranty work	6,900
Finished goods inspection	23,700

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

a.$185,600

b.$155,000

c.$235,800

d.$178,700