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
