Lionel, Inc., has developed ideal standards for four activities: labor, materials, inspection, and receiving. Information is as follows: Activity Activity Driver SQ AQ_ SP 500 550 $ 32 Labor Hours Materials Pounds Inspection Inspection hours Receiving Orders 2,000 2,500 48 0 375 22 60 75 800 The actual prices paid per unit of each activity driver were equal to the standard prices. Required: Complete the following cost report: Activity Value-Added Non-value-Added Actual Labor $ $ $ Materials $ $ $ Inspection $ $ $ Receiving $ Totals $ $