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 20x1 (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	5,600	22,500	$9
Assembly	Labor hours	93,000	112,500	7
Expediting	Orders expedited	0	7,500	22
Storing	Number of units	0	15,000	3

Assume that at the beginning of 20x2, Cicleta trained the assembly workers in a new approach that had the objective of increasing the efficiency of the assembly process. Cicleta also began moving toward a JIT purchasing and manufacturing system. When JIT is fully implemented, the demand for expediting is expected to be virtually eliminated. It is expected to take two to three years for full implementation. Assume that receiving cost is a step-fixed cost with steps of 700 orders. The other three activities employ resources that are acquired as used and needed. At the end of 20x2, the following results were reported for the four activities:

Activity	Activity Driver	SQ	AQ	SP
Receiving	Receiving orders	13,600	13,600	$24
Assembly	Labor hours	125,000	128,000	17
Expediting	Orders expedited	0	5,000	57
Storing	Number of units	0	10,000	8

Required:

Prepare a trend report that shows the non-value-added costs for each activity for 20x1 and 20x2 and the change in costs for the two periods. Enter all decreases as positive amounts and all increases as negative amounts. i.e. if 20x1 was 150,000 and 20x2 was 250,000 that would be an increase and would need to be entered as a negative amount. If an amount is zero, enter "0".

Cicleta Manufacturing
Trend Report: Non-Value-Added Costs
For the Years 20x1 and 20x2
Activity	20x1	20x2	Change
Receiving	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3
Assembly	fill in the blank 4	fill in the blank 5	fill in the blank 6
Expediting	fill in the blank 7	fill in the blank 8	fill in the blank 9
Storing	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15