Hirani Novelty Company identified the following activities in its production and support operations. Classify each of these

Question:

Hirani Novelty Company identified the following activities in its production and support operations. Classify each of these activities as either value-added or non-value-added.
(a) Purchasing
(b) Receiving
(c) Design engineering
(d) Storing inventory
(e) Cost accounting
(f) Moving work in process
(g) Inspecting and testing
(h) Painting and packing