Maria and Lily 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.

$\backslash$table$[[$Activities$,$Hours,$],[$Writing contracts and letters,,$1\mathrm{.}48],[$Attending staff meetings,$0\mathrm{.}48,],[$Taking depositions,$0\mathrm{.}96,],[$Doing research,$0\mathrm{.}98,],[$Traveling to$/$from court,$1\mathrm{.}05,],[$Contemplating legal strategy,$1\mathrm{.}08,],[$Eating lunch,$0\mathrm{.}96,],[$Litigating a case in court,$2\mathrm{.}71,],[$Entertaining a prospective client,$1\mathrm{.}50,]]$