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:

(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; and

(f) Entertaining a prospective client for dinner, 2 hours.