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