The Magill Repair Shop repairs and services machine tools. A summary of its costs (by activity) for 2017 is as follows: (Click the icon to view data.) Data table a. Materials and labor for servicing machine tools $ 1,100,000 b. Rework costs 90,000 c. Expediting costs caused by work delays 65,000 d. Materials-handling costs 80,000 e. Materials-procurement and inspection costs 45,000 f. Preventive maintenance of equipment 55,000 g. Breakdown maintenance of equipment 75,000 Requirement 1. Classify each cost as value-added, non-value-added, or in the gray area between. a. Materials and labor for servicing machine tools b. Rework costs c. Expediting costs caused by work delays d. Materials-handling costs e. Materials-procurement and inspection costs f. Preventive maintenance of equipment Value-added Non-value-added Non-value-added Gray area Gray area Gray area g. Breakdown maintenance of equipment Non-value-added