Wu and Martin is an architectural firm that is contemplating the installation of activity-based costing. The following activities are performed daily by staff architects. Classify these activities as value-added or non-value-added: (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; and (f) entertaining a prospective client for dinner, 2 hours. (a) Designing and drafting (b) Staff meetings (c) On-site supervision (d) Lunch (e) Consultation with client (f) Entertaining prospective client