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. Hours Activities Writing contracts and letters 1.5 Attending staff meetings 0.5 Taking depositions 1.0 Doing research 1.0 Traveling to/from court 1.0 Contemplating legal strategy 1.0 Eating lunch 1.0 Litigating a case in court 2.5 Entertaining a prospective client 1.5 How much was value-added time? (Round answer to 1 decimal place, e.g. 2.1.) Value-added time hours How much was non-value-added time? (Round answer to 1 decimal place, e.g. 2.1.) Non-value-added hours