Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $49,200 Training of machine operators 27,900 Processing returned products 19,400 Scrap processing (disposal) 24,800 Rework 5,800 Preventative maintenance 31,300 Product design 41,500 Warranty work 7,500 Finished goods inspection 22,300 From the provided schedule of activity costs, determine the non-value-added costs. a. 557.500 b. $50.000 c. $113,800 d. $229,700