$30.$ Given the following data:

Activity Driver SQ$2018$ AQ$2018$ SP$2018$ SQ$2019$ AQ$2019$ SP$2019$

Purchasing Purchase Orders $2,0003,000$ $ $852,0002,500$ $ $85$

Receiving Receiving Orders $3,7504,300$ $ $603,7504,000$ $ $60$

Moving # of moves $0300$ $$1100200$ $$110$

Setups # of setups $075$ $$210050$ $$210$

Required:

$1.$ Determine the value$-$added and non$-$value added costs for each category for $2018$ and $2019.$

$2.$ Prepare a trend report that compares $2018$ and $2019.$