Identify which of the following manufacturing overhead costs are value-added and which are non-value-added.
1. Chef cooks dinner for customer.
2. Food shipment received is recounted to make sure that the quantities ordered match the quantities received.
3. Server brings main course to customer.
4. Unused rolls are discarded at the end of the shift.
5. Server brings drink refills to a customer.
6. The manager authorizes overnight shipping for placemats since the restaurant ran out of placemats.
7. Server drops a platter of dinners.
8. Customer waits for his or her server to arrive at table to take a food order.
9. Hostess seats customer.
10. Customer receives a wilted salad. Server brings a replacement salad.