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 1.59 Attending staff meetings 0.45 Taking depositions 0.97 Doing research 1.04 Traveling to/from court 1.03 Contemplating legal strategy 1.05 Eating lunch 0.96 Litigating a case in court 2.30 Entertaining a prospective client 1.54