A one-month summary of manufacturing costs for Cheyenne Company follows. Direct materials Direct labour Material handling costs Product inspection and rework Materials purchasing and inspection Routine maintenance and equipment servicing Repair of equipment $37,000 18,500 1,400 1,900 500 1,500 500 Classify each cost as value-added or non-value-added. Cost Direct materials Direct labour Material handling costs Product inspection and rework Materials purchasing and inspection Routine maintenance and equipment servicing Repair of equipment Classification Value-added Non-value-added Non-value-added Non-value-added Value-added Non-value-added Value-added Sum the non-value-added costs. Sum of non-value-added costs What percentage of total costs is non-value-added? (Round answer to 2 decimal places, e.g. 15.25%.) Percentage of non-value-added costs to total cost %