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 1.62 Attending staff meetings 0.52 Taking depositions 0.92 Doing research 0.89 > Traveling to/from court 1.05 > Contemplating legal strategy 1.02 Eating lunch 1.03 Litigating a case in court 2.43 Entertaining a prospective client 1.66 How much was value-added time? (Round answer to 2 decimal places, eg. 2.13.) Value-added time hours How much was non-value-added time? (Round answer to 2 decimal places, e.g. 2.13.)