S& f advertising agency has just acquired a significant piece of miracle's multimillion-dollar advertising business. miracle would particularly like s& f to come up with creative ideas for miracle's recent expansion into south asian markets of india and indonesia. in order to accommodate miracle, s& f has now opened offices in two indian cities and one indonesian city. what would be the proper term to describe what s& f is doing with its expansion into the above asian markets?

Performance bicycle company makes steel and titanium handle bars for bicycles. it requires approximately 1 hour of labor to make one handle bar of either type. during the most recent accounting period, barr company made 7,700 steel bars and 2,300 titanium bars. setup costs amounted to $35,000. one batch of each type of bar was run each month. if a single company-wide overhead rate based on direct labor hours is used to allocate overhead costs to the two products, the amount of setup cost assigned to the steel bars will be: