34. Financial services firm Fiscal Consultants Inc. is in the process of initiating an ABC system. So far, the firm has traced its costs to a number of different activities including (but not limited to) routine client check-in activities and internal human resource activities. If Fiscal Consultants wants to reduce its costs to the greatest extent possible, which of these two activities should it focus on reducing first?

a. Internal human resource activities, because these are value-added.

b. Internal human resource activities, because these are non-value-added.

c. Client check-in activities, because these are value-added.

d. Client check-in activities, because these are non-value-added.