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Trend Reporting for Non-Value Added Costs Cicleta Manufacturing has four activities: receiving materials, assembly, expediting products, and storing goods. Receiving and assembly are necessary activities; expediting and storing goods are unnecessary. The following data pertain to the four activities for the year ending 20x1 (actual price per unit of the activity driver is assumed to be equal to the standard price): Activity SQ AQ SP Activity Driver Receiving orders Receiving $12 7,200 123,000 Assembly Labor hours 9 30,000 150,000 10,000 20,000 0 29 Expediting Storing Orders expedited Number of units 0 4 Assume that at the beginning of 20x2, Cicleta trained the assembly workers in a new approach that had the objective of increasing the efficiency of the assembly process. Cicleta also began moving toward a JIT purchasing and manufacturing system. When IT is fully implemented, the demand for expediting is expected to be virtually eliminated. It is expected to take two to three years for full implementation. Assume that receiving cost is a step-fixed cost with steps of 900 orders. The other three activities employ resources that are acquired as used and needed. At the end of 20x2, the following results were reported for the four activities: Activity Activity Driver SQ AQ SP Receiving Receiving orders 8,800 8,800 $15 Assembly Labor hours 137,500 140,500 11 Expediting Orders expedited 0 5,500 36 Storing Number of units 0 11,000 5 Required: Prepare a trend report that shows the non-value-added costs for each activity for 20x1 and 20x2 and the change in costs for the two periods. Enter all decreases as positive amounts and all increases as negative amounts. i.e. if 20x1 was 150,000 and 20x2 was 250,000 that would be an increase and would need to be entered as a negative amount. If an amount is zero, enter "O". Cicleta Manufacturing Trend Report: Non-Value Added Costs For the Years 20x1 and 20x2 20x1 20x2 Change 183,600 X $ 0 324,000 X Activity Receiving Assembly 975,000 195,000 X 1,170,000 X Expediting 0 258,000 258,000 X 0 Storing 72,000 X 72,000 X Total 1,162,200 X $1 661,800 X $1 1,824,000 X Feedback