Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,700 Training of machine operators 29,000 Processing returned products 15,200 Scrap processing (disposal) 26,600 Rework 6,500 Preventative maintenance 28,000 Product design 41,700 Warranty work 8,800 Finished goods inspection 23,300 From the above schedule of activity costs, determine the non-value-added costs. a. $48,300 b. $57,100 c. $113,300 d. $227,800