Barter Company's cost management and product costing procedures follow activity$-$based costing $($ABC$)$ principles. Activities have been identified and classified as being either value$-$added or nonvalue$-$added for each product. Which of the following activities, used in Barter's production process, is nonvalue$-$added? $($CPA adapted$)$Net RealizableMultiple Choice$(1)/(2)$Drill press activityHeat treatment activityDesign engineering activityRaw materials storage activity