Factory Oak produces various wooden bookcases, tables, storage units, and chairs. Which of the following would be included in a listing of the company's non-value-added activities?

A. Assembly of tables.

B. Staining of storage units.

C. Transfer of chairs from the assembly line to the staining facility.

D. Storage of completed bookcases in inventory.

E. Transfer of chairs from the assembly line to the staining facility and storage of completed bookcases in inventory.

A hospital administrator is in the process of implementing an activity-based-costing system. Which of the following tasks would not be part of this process?

A. Identification of cost pools.

B. Calculation of pool rates.

C. Assignment of cost to services provided.

D. Identification of cost drivers.

E. None of the other answers is correct.