Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$51,000
Training of machine operators	27,300
Processing returned products	15,500
Scrap processing (disposal)	24,400
Rework	9,000
Preventative maintenance	28,700
Product design	43,400
Warranty work	7,700
Finished goods inspection	23,800

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

$48,900

$56,600

$230,800

$116,100