Which of the following is an example of entrepreneurship?

a. a woman accepts a job with a large corporation.
b. a man buys flowers from a local gift shop.
c. a woman volunteers at a local youth center.
d. a man opens a restaurant in his neighborhood.

howard, fine, & howard is an advertising agency. the firm uses an activity-based costing system to allocate overhead costs to its services. information about the firm's activity cost pool rates follows: stooge company was a client of howard, fine, & howard. recently, 7 administrative assistant hours, 3 new ad campaigns, and 8 meeting hours were incurred for the stooge company account. using the activity-based costing system, how much overhead cost would be allocated to the stooge company account?