Cicleta Manufacturing has four activities: receiving materials, assembly, expediting products, and storing goods. Receiving and assembly are necessary activities; expediting and storing goods are unnecessary, The following data pertain to the four activities for the year ending 2014 (actual price per unit of the activity driver is assumed to be equal to the standard price): Activity Activity Driver SQ AQ SP Receiving Receiving orders 15,200 22,500 Labor hours 93,000 112.500 19 Assembly Expediting Storing Orders expedited 0 7,500 64 Number of units 0 15,000 9 Required: 1. Prepare a cost report for the year ending 2014 that shows value-added costs, non-value-added costs, and total costs for each activity. If an amount is zero, enter "O". Cicleta Manufacturing Value and Non-Value Added Cost Report For the Year Ended 2014 Activity Value Added Costs Non-Value Added Costs Receivings Total Costs Assembly Expediting Storing Total 2. Explain why expediting products and storing goods are non-value-added activities