Sanford, Inc., has developed value-added standards for four activities: purchasing parts, receiving parts, moving parts, and setting up equipment. The activities, the activity drivers, the standard and actual quantities, and the price standards for 20x1 are as follows:

Activities	Activity Driver	SQ	AQ	SP
Purchasing parts	Purchase orders	1,900	3,250	$110
Receiving parts	Receiving orders	3,800	6,500	340
Moving parts	Number of moves	0	2,300	390
Setting up equipment	Setup hours	0	6,200	265

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

Required:

1. Prepare a cost report that lists the value-added, non-value-added, and actual costs for each activity. If an amount is zero, enter "0".

Sanford, Inc.
Value- and Non-Value-Added Cost Report
For the Year Ended December 31, 20x1
	Value-Added	Non-Value-Added	Actual
Purchasing parts	$	$
Receiving parts
Moving parts
Setting up equipment
Total	$	$	$

2. Which activities are non-value-added?