The Machi Repair Shop repairs and services machine tools. A summary of its costs (by activity) for 2020 is as follows:

Materials and labor for servicing machine tools $600,000

b. Rework costs 190,000

c. Expediting costs caused by work delays 70,000

d. Materials-handling costs 30,000

e. Materials-procurement and inspection costs 45,000

f. Preventive maintenance of equipment 25,000

g. Breakdown maintenance of equipment 80,000

For any cost classified in the gray area, assume 24% is value-added and 76% is non-value-added. How much of the total of all seven costs is value-added and how much is non-value-added?

Machi is considering the following changes: (a) introducing quality-improvement programs whose net effect will be to reduce rework and expediting costs by 50% and materials and labor costs for servicing machine tools by 5%; (b) working with suppliers to reduce materials-procurement and inspection costs by 10% and materials-handling costs by 20%; and (c) increasing preventive-maintenance costs by 50% to reduce breakdown-maintenance costs by 30%.

Calculate the effect of programs (a), (b), and (c) on value-added costs, non-value-added costs, and total costs. Comment briefly.