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Answer (B) is correct . The additional cost of the voice-activated controls is a value-added cost because it provides new functionality for the consumer. The cost of additional repair personnel, on the other hand, is nonvalue-added since it is incurred to address deficiencies in quality.

Answer (A) is incorrect because Costs incurred to compensate for poor quality are nonvalue-added costs.
Answer (C) is incorrect because Costs that provide additional functionality for the customer are considered value-added.
Answer (D) is incorrect because Costs that provide additional functionality for the customer are considered value-added.