Heirloom Company manufactures hand-made pine storage boxes for a variety of clients. As production manager, you have developed the following value chart: Operation Average number of days Receiving materials 1 Storing materials 2 Handling materials 3 Cutting/measuring materials 6 Assembling materials 4 Building boxes 7 Attaching hinges 2 Inspection 1 a) Determine the value-added activities and their total time b) Determine the non-value-added activities and their total time c) Calculate the manufacturing efficiency. (MCE)