Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,400 25,300 Training of machine operators Processing returned products 21,000 Scrap processing (disposal) 25,400 Rework 5,700 Preventative maintenance 30,500 Product design 41,200 Warranty work 6,800 Finished goods inspection 23,400 From the provided schedule of activity costs, determine the appraisal costs. a. $118,200 b. $168,800 c. $71,800 d. $48,400