Lasso and Markowitz is a law firm that is initiating an activity-based costing system. Sam Lasso, the senior partner and strong supporter of ABC, has prepared the following list of activities performed by a typical attorney in a day at the firm.
Classify each of the activities listed by Sam Lasso as value-added or non-value-added.
| Activities |
Hours |
| Writing contracts and letters |
1.5 |
|
| Attending staff meetings |
0.5 |
| Taking depositions |
1.0 |
| Doing research |
1.0 |
| Traveling to/from court |
1.0 |
| Contemplating legal strategy |
1.0 |
| Eating lunch |
1.0 |
| Litigating a case in court |
2.5 |
| Entertaining a prospective client |
1.5 |
How much was value-added time? (Round answer to 1 decimal place, e.g. 2.1.)
How much was non-value-added time? (Round answer to 1 decimal place, e.g. 2.1.)