Kelly Andrews has developed a new line of jewelry, which has created some positive buzz among friends and some business stores in her local community. When asked by a reporter, "Where do you plan to sell your jewelry?" Kelly said, "Hopefully everywhere—jewelry stores, Target, Wal-Mart, gift shops, online, through catalogs, and a dozen other places." Write a critique of Kelly's approach.

Mordica company identifies three activities in its manufacturing process: machine setups, machining, and inspections. estimated annual overhead cost for each activity is $156,960, $382,800, and $84,640, respectively. the cost driver for each activity and the expected annual usage are number of setups 2,180, machine hours 25,520, and number of inspections 1,840. compute the overhead rate for each activity. machine setups $ per setup machining $ per machine hour inspections $ per inspection