Management Accounting Question. Thank you!

Gibson Enterprises manufactures bike helmets. The "Superstar" helmet is produced in two processes: plastic extruding and assembly. The company has adopted an activity-based costing system. For 2XXX, the following activities have been identified: Design the Superstar helmet Store materials Move raw materials to production Set up the extruding machine Operate the extruding machine Move product to the assembly area Assemble helmet Label helmet Inspect and test helmet Package helmet Move finished helmet to shipping Advertise the Superstar helmet Required: a) Identify TWO(2) non-value adding activities in this process. Explain why you have identified the two activities as non-value adding. [4 marks] b) Provide ONE(1) potential root cause that may lead to excessive costs being incurred for EACH of the non-value adding activities you have identified in requirement (a). [2 marks] c) For EACH non-value added activity identified in requirement (a), provide ONE(1) recommendation to reduce the costs incurred. In your response, identify the method of reducing activity costs (sharing, selection, reduction, elimination) and type of improvement (continuous improvement v BPR). [4 marks]