Pine and Danner is an architectural firm that is contemplating the implementation of activity-based costing. The following activities are performed daily by staff architects. Classify these activities as value-added or non-value-added: Activities (a) Designing and drafting, 3 hours (b) Staff meetings, 1 hour (c) On-site supervision, 2 hours (d) Lunch, 1 hour (e) Consultation with client on specifications, 1.5 hours (f) Entertaining a prospective client for dinner, 2 hours