Below is a list of activities performed by the Ibapah Bijou, a movie theater. Indicate whether each activity is a value-added activity (VA) or a non-value-added activity (NVA).
a. Redesigning the staff uniforms
b. Cooking popcorn
c. Counting the ticket stubs at night to make sure no one got in free
d. Servicing the quadraphonic speaker system
e. Paying for the rights to show the next movie starring Julia Roberts
f. Paying a management fee for the employee pension fund
g. Renting a storage facility to store the excess inventory of candy, uncooked popcorn, and soft drinks
h. Paying the accounts payable
i. Cleaning the movie screens
j. Scrubbing the theater floor to remove the sticky residue of spilled soft drinks