In: Accounting
| Schedule of Activity Costs | 
| Quality Control Activities | Activity Cost | 
| Process audits | $48,600 | 
| Training of machine operators | 26,900 | 
| Processing returned products | 19,800 | 
| Scrap processing (disposal) | 25,700 | 
| Rework | 6,600 | 
| Preventative maintenance | 31,100 | 
| Product design | 45,200 | 
| Warranty work | 8,000 | 
| Finished goods inspection | 23,600 | 
From the above schedule of activity costs, determine the non-value-added costs.
$52,100
$120,900
$60,100
$235,500