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 SQ SP $300 Purchasing parts Receiving parts Moving parts Setting up equipment Activity Driver Purchase orders Receiving orders Number of moves Setup hours 2,600 5,200 0 AQ 3,640 7,800 2,600 10,400 195 390 0 117 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. Activities Activity Driver SQ AQ SP Purchase orders 3,120 $300 2,600 5,200 Receiving orders 6,500 195 Purchasing parts Receiving parts Moving parts Setting up equipment Number of moves 0 840 395 Setup hours 0 2,600 117 Required: Prepare a report that compares the non-value-added costs for 20x2 with those of 20x1. Enter all your answers as positive amounts. Sanford, Inc. Non-Value Added Cost Trend Report For the Year Ended December 31, 20x2 20x1 20x2 Change Purchasing parts Receiving parts Moving parts Setting up equipment Total