Cost Report, Value$-$Added and Non$-$Value$-$Added Costs

are as follows:

The actual prices paid per unit of each activity driver were equal to the standard prices.

Required:

Prepare a cost report that lists the value$-$added, non$-$value$-$added, and actual costs for each activity. If an amount is zero, enter $"0".$

Sanford, Inc.

Value$-$ and Non$-$Value$-$Added Cost Report

For the Year Ended December $31,20$x$1$

Which activities are non$-$value$-$added?