Trend Reporting for Non-Value-Added Costs Receiving Cicleta Manufacturing his lour activities: receiving materials, sembly, expediting products and storing goods. Receiving and assembly are necessary activities: expediting and storing goods are unnecessary. The following de la perlain 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 Activity Driver SO AQ SP Receiving orders 12,000 18,000 $21 Assembly Labor hours 75,000 1), (11) Expediting Orders expedited COD . Storing Number of units 0 12,000 2 Assure 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 1,500 orders. The other three activities employ resources that are acuuired as used and needed. Al live end of 20x2, Line Iollowing results were reported for the lour activities: Activity Activity Driver SQ AQ Receiving Receiving orders 12,000 12,000 Assembly Labor hours 75,000 78,000 Ixpediting Orders expedited S.COD CI Storing Number of units 6,000 2 Required: SP $21 1.5 0 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 your answers as positive amounts. If an amount is zero, enter "0". 2 Cicleta Manufacturing Trend Report: Non-Value Added Costs For the Years 20x1 and 20x2 Activity 20x1 20x2 Change Heroiving 129,600 x o 129,600 x Assembly Expediting Storing Total Fleck Chuck My Work A trend report should show the decline in non value added costs from one pened to the next provided the activity improvement initiatives are effective