Identify which of the following manufacturing overhead costs are value-added and which are non-value added. a Cost of moving raw materials into production b Product inspection c. Engineering design costs for a new product V d. Costs arising from backlog in production V e V f. 7 Costs of warehousing raw materials Wages of the workers assembling products Salary for supervisor on the factory floor Costs of reworking of defective units g h Non-value added Value-added