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Sanford, Inc., 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 20x1 are as follows: Activities SQ SP AQ 4,560 Purchasing parts 2,700 Activity Driver Purchase orders Receiving orders Number of moves Setup hours $260 185 5,400 Receiving parts Moving parts Setting up equipment 7,800 0 300 3,300 7,600 0 200 The actual prices paid per unit of each activity driver were equal to the standard prices. Required: 1. 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, 20x1 Value Added Non-Value Added Purchasing parts Actual Receiving parts Moving parts Setting equipment Total 2. Which activities are non-value-added? Moving parts and Setting up equipment Purchasing parts Receiving parts