Which of the following is a non$-$value$-$added activity?

Painting

Finishing

Packaging

Building maintenance

Carla Vista, Inc. manufactures two products: missile range instruments and space pressure gauges. During April, $50$ range instruments and $200$ pressure gauges were produced, and overhead costs of $$83,515$ were estimated. An analysis of estimated overhead costs reveals the following activities.

$\backslash$table$[[,$Activities,Cost Drivers,Total Cost$],[1.,$Materials handling,Number of requisitions,$$31,465$