Schedule of Activity Costs
Quality Control Activities	Activity Cost
Process audits	$51,400
Training of machine operators	27,000
Processing returned products	16,500
Scrap processing (disposal)	25,200
Rework	5,000
Preventative maintenance	28,100
Product design	44,000
Warranty work	9,000
Finished goods inspection	22,300

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

a.$150,500

b.$228,500

c.$172,800

d.$181,800