O Trend Report, Non-Value-Added Costs 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 Purchasing parts Receiving parts Moving parts Setting up equipment Activity Driver SQ AQ SP Purchase orders 2,600 3,640 $300 Receiving orders 5,200 7,800 195 Number of moves Setup hours 0 2,600 390 0 10,400 117 The actual prices paid per unit of each activity driver were equal to the standard prices. Suppose that for 20x2, Sanford, Inc., has chosen suppliers that provide higher-quality parts and redesigned its plant layout to reduce material movement. Additionally, Sanford implemented a new setup procedure and provided training for its purchasing agents. As a consequence, less setup time is required and fewer purchasing mistakes are made. At the end of 20x2, the following information is provided.