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Schedule of Activity Costs Quality Control Activities Activity Cost Process audits $48,600 Training of machine operators...

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

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