Exercise 15.28 A one-month summary of manufacturing costs for Stellar 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 $30,000 15,000 2,400 2,900 500 1,200 300 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 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, eg. 15.25%.) Percentage of non-value-added costs to total cost