Merollis Company instituted a quality program last year. The non value-added actual activity for last year and this year and the standard cost of each activity is as follows:

Required:
a. Prepare a value added report for last year and for the current year using the above information
b. Complete a trend report for non value-addedcosts.

Last Year- actual This Year-actual Standard Cost Standard Quantity Materials (pounds) Labor (hours) Setups (hours) Material handling (moves) Warranties (number repaired) 10000 2500 400 700 500 9925 2450 300 800 100 12 8000 2000 200 400 400