The modern management theory determines to identify actions and costs that aren't contributing value to the product, and to aim for reducing them as much as possible. Ahead of you are three costs that are involving the production of Washing Pounder. 1- Packing the powder in a strict expensive box. 2- Preparing and printing operating instructions. 3- Shipping the product inventory from the production hall to the warehouse of ready products. Which of the costs above is a none value contributing cost to the product? A- Only the third. B- On the first and second. C- Only the first. D- Only the second. E- Only the first and third.