Lasso and Markowitz 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 1.51 Attending staff meetings 0.43 Taking depositions 0.90 Doing research 0.91 Traveling to/from court 0.94 Contemplating legal strategy 1.08 Eating lunch 0.93 Litigating a case in court 2.69 Entertaining a prospective client 1.39