Table Tops, a manufacturer of occasional tables for the home, operates in a just-in-time environment. The company is currently evaluating its operations to find areas where the company is incurring costs without creating corresponding value in its products. The following activities were identified:
a. Completed tables receive a final inspection before being shipped to the buyer. (Note: Each employee is responsible for inspecting his or her own work.)
b. Unstained tables are carefully sanded to ensure a smooth surface.
c. Inventory warehouse personnel unload supplier trucks and arrange raw materials in the warehouse.
d. Production employees assemble the tables.
e. Shipping department personnel wrap each table to ensure that it arrives at the buyer’s home in excellent condition.
f. Partially completed tables (that is, work in process inventory) are moved by employees from one work station to the next as needed.
g. Tables that are found to be defective on final inspection must be returned to various work stations to be repaired before being shipped to the buyer.
h. Raw materials are delivered to various work stations by inventory warehouse personnel.
i. Tables are painted or stained to the buyer’s specification in a special painting booth.
Identify each of the above activities as either a non-value-added or a value-added activity.