2. Conceptual Connection: Using the budgeted improvements, calculate the expected activity usage levels for 2014 EQ Materials Engineering Now, compute the 2014 usage variances (the difference between the expected and actual values), expressed in both physical and financial measures, for materiais and engineering. pounds engineering hours Excess Nonvalue Usage AQ -EQ Excess Nonvalue Cost (AQ EQ)SP AQ EQ Materials . Engineering Comment on the company's ability to achieve its targeted reductions. In particular, discuss what measures the company must take to capture any realized reductions in resource usage. Select Select Check My Work