Acme Company has developed value-added standards for four activities: purchasing, labor, materials, and maintenance. The activities, the activity drivers, the value-added and actual quantities, and the price standards are given below for 2019:

Value-added and non-value-added activities
Activity	Driver	Std. quantity	Actual quantity	Std. price
Purchasing	Orders	100	125	$350.00
Labour	Labour Hours	10,000	17,500	$10.00
Materials	Kilograms	150,000	198,000	$0.10
Maintenance	Machine Hours	25,000	33,000	$1.50

The actual prices paid per unit of each activity driver were equal to the standard prices.

Required:

1. Prepare a report that lists the value-added costs, non value-added costs, and the actual costs for each activity.

2. Explain each reported non-value-added activity.