Requirement $1.$ Classify each cost as$$ value$-$added, non$-$value$-$added, or in the gray area between.

a$.$

Materials and labor for servicing machine tools

Value$-$added

b$.$

Rework costs

Non$-$value$-$added

c$.$

Expediting costs caused by work delays

d$.$

Materials$-$handling costs

e$.$

Materials$-$procurement and inspection costs

f$.$

Preventive maintenance of equipment

g$.$

Breakdown maintenance of equipment