Assuming one answer only can be chosen, which of the following is a non-value-added activity for a manufacturing firm?Select one:a. Machining a metal plate in the factory.b. Packing finished product into cartons for delivery.c. Moving partly finished production to storage.d. Inserting a warranty-card and instruction booklet into the boxed product.

44. Which of the following are common production volume measures?i. Direct labour hours.ii. Machine hours.ili. Direct material cost.A. i and iiB. ii and iiiC. i and iliD. iii only