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How much was value-added time? (Round answer to 2 decimal ploces, es. 2.13.) Value-added time hours How much was non-value-added time? (Round answer to 2 decimal ploces, eg. 2.13.) Non-value-added hours 1.43 1.03 Garcia and Lewis is a law firm that is initiating an activity-based costing system. Sam Garcla, 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 Garcia as value-added or non-value-addec