A sample from the value chart of the activities conducted by Bramwell, Inc., workers reveals the following tasks performed:

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An operator is manually counting parts because the counter on her machine no longer works.

Reworking products.

Pricing product.

Product sourcing.

Filing obsolete policies and procedures manuals in office cabinets.

A finishing operator is performing polishing rework rather than sending the parts back to the polishing department.

Inspecting.

. Applying inappropriate performance measurements.

Grinding up scrap materials and sending them back through the process as raw materials.

Enforcing quality control standards.

Setting up a machine.

Polishing a precision optic because customers want outstanding optical performance.

Preparing financial statements.

Expediting products.

Processing a payment twice.

Moving a product.

Purchasing parts.

Receiving materials.

Disbursing parts.

Redesigning a product.

Mixing and pouring materials.

Required:

a.

b.

Indicate which of these activities are value-added.

Suggest a solution to avoid performing two of the activities that you indicated were nonvalued.

Defend your answer to whether Activity 13, Preparing financial statements, has value.