Karen and Concord is a law firm that is initiating an activity-based costing system. Sam Lasso, 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 Lasso as value-added or non-value-added. Activities Hours Writing contracts and letters 1.58 Attending staff meetings 0.45 Taking depositions 0.92 Doing research 0.98 Traveling to/from court 0.90 Contemplating legal strategy 0.94 v Eating lunch 0.98 Litigating a case in court 2.28 Entertaining a prospective client 1.67 How much was value-added time? (Round answer to 2 decimal places, e.g. 2.13.) Value-added time hours How much was non-value-added time? (Round answer to 2 decimal places, e.g. 2.13.) Non-value-added hours