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: Activity Driver Activities SQ AQ SP Purchasing parts Purchase orders 2,600 3,640 $300 Receiving parts Receiving orders 5,200 7,800 195 Moving parts Setting up equipment 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. Activities Activity Driver Purchasing parts Receiving parts Moving parts Setting up equipment Purchase orders Receiving orders Number of moves Setup hours SQ AQ SP 2,600 3,120 $300 0 0 2,600 5,200 6,500 195 395 117 840 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