Willow springs produces various wooden bookcases, tables, storage units and chairs. Which of the following would be included in a listing of the companys non-value-added activities?

Assembly of chairs.

Storage of completed bookcases in inventory.

Transfer of chairs from the assembly line to the staining facility and storage of completed bookcases in inventory.

Staining of storage units.

Transfer of chairs from the assembly line to the staining facility.