McCawl Company has developed value-added standards for four activities: purchasing parts, receiving parts, moving parts, and setting up equipment. The activities, the activity drivers, the standard and actual quantities, and the price standards for 2009 are as follows: Activities activity drivers SQ AQ SP Purchasing parts purchase orders 1000 1400 150 receiving parts receiving orders 2000 3000 100 moving parts Number of moves 0 1000 200 setting up equipment setup hours 0 4000 60 The actual price paid per unit of each activity driver were equal to the standard prices. Required: 1) Which activities are non-value-added? Explain why. Also, explain why value-added activities can have non-value-added costs