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 partspurchase orders2,6003,640$300 receiving partsreceiving orders5,2007,800195 moving partsnumber of moves02,600390 setting up equipmentsetup hours010,400117 the actual prices paid per unit of each activity driver were equal to the standard prices. suppose that for 20x2, sanford, inc., has chosen suppliers that provide higher-quality parts and redesigned its plant layout to reduce material movement. additionally, sanford implemented a new setup procedure and provided training for its purchasing agents. as a consequence, less setup time is required and fewer purchasing mistakes are made. at the end of 20x2, the following information is provided. activities activity driver sq aq sp purchasing partspurchase orders2,6003,120$300 receiving partsreceiving orders5,2006,500195 moving partsnumber of moves0840395 setting up equipmentsetup hours02,600117 required: prepare a report that compares the non-value-added costs for 20x2 with those of 20x1. enter all your answers as positive amounts.