Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$49,200
Training of machine operators	25,000
Processing returned products	15,100
Scrap processing (disposal)	24,500
Rework	5,600
Preventative maintenance	30,700
Product design	42,600
Warranty work	6,900
Finished goods inspection	23,400

From the above schedule of activity costs, determine the total activity cost.

a.$223,000

b.$143,900

c.$269,830

d.$94,400