COST ACCOUNTING; 16. LO.1 (Activity analysis) The following activities are common at Pisanas Department Store. Goods are received with barcodes attached that can be read by scanners but not by customers.

1. Attending trade shows to view new products

2. Reviewing supplier catalogs

3. Ordering merchandise

4. Waiting for shipments to be received

5. Inspecting goods for damage

6. Matching receiving reports and purchase orders

7. Placing customer-readable price tags on merchandise

8. Moving goods to retail area

9. Stocking shelves

10. Training salespersons in store merchandise

11. Checking out customer purchases

12. Handing customer receipts

13. Wrapping gift items when requested

14. Helping customers with returns or exchanges

a. Indicate which activities are value-added (VA), business-value-added (BVA), and non-value-added (NVA).

b. How might some of the business-value-added activities be reduced or eliminated?