Schedule of Activity Costs

Quality Control Activities	Activity Cost
Process audits	$48,600
Training of machine operators	26,900
Processing returned products	19,800
Scrap processing (disposal)	25,700
Rework	6,600
Preventative maintenance	31,100
Product design	45,200
Warranty work	8,000
Finished goods inspection	23,600

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

$52,100

$120,900

$60,100

$235,500