Pleasantville Company's sole product, a piece of machine housing made from sheet metal, is produced in the following sequence of steps:
(a) Metal received and inspected at receiving dock
(b) Metal moved to stores inventory
(c) Metal placed into stores
(d) Metal retrieved from stores as needed
(e) Metal moved to Cutting Department
(f) Metal placed in queue to await cutting machine
(g) Pieces cut to size
(h) Placed on hand truck to await material handler
(i) Moved to Deburring Department
(j) Placed in queue to await deburring
(k) Sandblasted to remove burrs from cut edges
(l) Placed on hand truck to await material handler
(m) Moved to in-process storage area
(n) Moved to Inspection Department
(o) Placed in queue to await inspection
(p) Inspected
(q) Placed on hand truck to await material handler
(r) Moved to in-process storage area
(s) Moved to Drilling Department
(t) Placed in queue to await drilling machine
(u) Holes drilled to accommodate customer's fasteners
(v) Placed on hand truck to await material handler
(w) Moved to Deburring Department
(x) Placed in queue to await deburring machine
(y) Sandblasted to remove burrs from edges of holes
(z) Placed on hand truck to await material handler
(aa) Moved to in-process storage area
(bb) Moved to Painting Department
(cc) Placed in queue to await painting
(dd) Painted and oven-dried
(ee) Placed on hand truck to await material handler
(ff) Moved to in-process storage area
(gg) Moved to Inspection Department
(hh) Placed in queue to await inspection
(ii) Inspected
(jj) Placed on hand truck to await material handler
(kk) Moved to shipping dock
Required:
Which of the steps add value to the product?