Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$50,000
Training of machine operators	29,400
Processing returned products	15,900
Scrap processing (disposal)	26,000
Rework	6,700
Preventative maintenance	30,600
Product design	45,100
Warranty work	8,800
Finished goods inspection	22,800

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

a.$50,000

b.$72,800

c.$177,900

d.$114,700