Pine and danner 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: activities (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 (f) entertaining a prospective client for dinner, 2 hours