Non-Value-Added Activities: Non-Value-Added Cost Thayne Company has 20 clerks that work in its Accounts Payable Department. A study revealed the following activities and the relative time demanded by each activity: Activities Comparing purchase orders and receiving orders and invoices Resolving discrepancies among the three documents Preparing checks for suppliers Making journal entries and mailing checks Percentage of Clerical Time 14% 73 8 5 The average salary of a clerk is $44,900. Required: Classify the four activities as value-added or non-value-added, and calculate the clerical cost of each activity. Comparing documents Resolving discrepancies Preparing checks Mailing checks Non-value-added Value-added