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 Activity Driver SO AQ SP 2,600 $130 Purchase orders Receiving orders Number of moves 3,670 7,900 Purchasing parts Receiving parts Moving parts Setting up equipment 5,200 380 350 0 2,500 6,600 Setup hours 0 170 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 "O". Sanford, Inc. Value- and Non-Value Added Cost Report For the Year Ended December 31, 20x1 Value Added Non-Value Added Purchasing parts Receiving parts Moving parts Actual Setting up equipment Total $