Schedule of Activity Costs Quality Control Activities Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Product design Warranty work Finished goods inspection From the above schedule of activity costs, determine the value-added costs. Activity Cost $49,700 28,900 15,400 25,500 7,200 31,300 44,800 7,400 22,900 a $177,600 b. $233,100 C $185,000 d. $154,700