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 nonvalue-added.

Activities Hours

Writing Contracts and letters 1.42 Value Added

Attending Staff Meetings 0.49 Non Value Added

Taking Depositions 0.95 Value Added

Doing Research 1.01 Value Added

Traveling to/ from court 0.91 Non Value Added

Contemplating Legal Strategy 1.05 Value Added

Eating Lunch 1.01 Non Value Added

Litigating a case in court 2.41 Value Added

Entertaining a prospective client 1.58 Non Value Added

How much was value added time? (Round answer to 2 decimal places, e.g. 2.13.)

Value added time hours

How much was nonvalueadded time? (Round answer to 2 decimal places, e.g. 2.13.)

Nonvalueadded hours