Hogwarts Company Has Developed Ideal Standards for Four Activities: Labor

Multiple Choice

Hogwarts Company has developed ideal standards for four activities: labor, materials, inspection, and receiving. Information is as follows:
$$\begin{array} { l l r r r } \text { Activity } & \text { Activity Driver } & \text { SQ } &{ \text { AQ } } & \text { SP } \\\text { Inspection } & \text { Inspection hours } & 0 & 40,000 &\$4\\\text { Labor } & \text { Hours } & 33,000 & 39,000&7 \\\text { Materials } & \text { Pounds } & 110,000 & 115,000 &4\\\text { Receiving } & \text { Orders } & 150 & 190&150\end{array}$$
The actual prices paid per unit of each activity driver were equal to the standard prices. The non-value-added costs for labor are

A) $198,000.
B) $34,000.
C) $42,000.
D) $31,000.