Brown and Davis is a law firm that is initiating an activity$-$based costing system. Sam Brown, the senior partner and strong supporter of

ABC, has prepared the following list of activities performed by a typical attorney in a day at the firm.

Classify each of the activities listed by Sam Brown as value$-$added or non$-$value$-$added.

How much was value$-$added time? $($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}13.)$

Value$-$added time

hours

How much was non$-$value$-$added time? $($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}13.)$