Given the Following Data ADetermine the Value-Added and Non-Value Added Costs for Each Category

Given the following data:
$\begin{array}{|l|l|l|l|l|l|l|l|}\hline\text { Activity } & \text { Driver } & \text { SQ2009 } & \text { AQ2009 } & \text { SP2009 } & \text { SQ2010 } & \text { AQ2010 } & \text { SP2010 } \\\hline\text { Purchasing } & \text { Purchase Orders } & 2,000 & 3,000 & \$ 75 & 2,000 & 2,500 & \$ 75 \\\hline \text { Receiving } & \begin{array}{l}\text { Receiving } \\\text { Orders }\end{array} & 3,750 & 4,300 & \$ 50 & 3,750 & 4,000 & \$ 50 \\\hline \text { Moving } & \text { \# of moves } & 0 & 300 & \$ 100 & 0 & 200 & \$ 100 \\\hline \text { Setups } & \text { \# of setups } & 0 & 75 & \$ 200 & 0 & 50 & \$ 200\\\hline\end{array}$

a.Determine the value-added and non-value added costs for each category for the current year and the following year.
b.Prepare a trend report that compares the current year and the following year.