In: Accounting
Schedule of Activity Costs
| Quality Control Activities | 
 Activity Cost  | 
| Product testing | 
 $55,000  | 
| Assessing vendor quality | 
 26,000  | 
| Recalls | 
 18,000  | 
| Rework | 
 29,000  | 
| Scrap disposal | 
 8,000  | 
| Product design | 
 30,000  | 
| Training machine operators | 
 46,000  | 
| Warranty work | 
 12,000  | 
| Process audits | 
 22,000  | 
From the provided schedule of activity costs, compute the
percentage of non-value-added activities. Round to one decimal
place.
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