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. Activities Writing contracts and letters Attending staff meetings Taking depositions Doing unique research Traveling to/from court Contemplating legal strategy Eating lunch Litigating a case in court Entertaining a prospective client Hours 1.0 0.5 1.0 1.0 1.0 1.0 1.0 2.5 1.5 Classify each of the activities listed by Sam Lasso as value-added or non-value-added. How much was value-added time and how much was non-value-added