Value$-$ and Non$-$Value$-$Added Cost Reporting activities for the year ending $2014($actual price per unit of the activity driver is assumed to be equal to the standard price$)$:

$\backslash$table$[[$Activity$,$Activity Driver,SQ$,$AQ$,$SP$],[$Recelving$,$Recelving orders,$15,200,19,500,$$$27$