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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $50,300 Training of machine operators 28,700 Processing returned products 18,400 Scrap processing (disposal) 26,900
| Schedule of Activity Costs | |
| Quality Control Activities | Activity Cost |
| Process audits | $50,300 |
| Training of machine operators | 28,700 |
| Processing returned products | 18,400 |
| Scrap processing (disposal) | 26,900 |
| Rework | 5,700 |
| Preventative maintenance | 27,900 |
| Product design | 43,600 |
| Warranty work | 9,500 |
| Finished goods inspection | 22,400 |
From the provided schedule of activity costs, determine the value-added costs.
a.$233,400
b.$182,400
c.$150,500
d.$172,900
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