Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$51,200
Training of machine operators	28,100
Processing returned products	18,000
Scrap processing (disposal)	25,100
Rework	7,900
Preventative maintenance	29,100
Product design	40,300
Warranty work	7,000
Finished goods inspection	22,900

From the above schedule of activity costs, determine the prevention costs.

a.$97,500

b.$57,200

c.$115,500

d.$105,400