Place or distribution is a major factor in developing a service marketing strategy because: a) the quality of a service is seldom inconsistent. b) services are highly tangible. c) services cannot be delivered beyond the provider's physical location. d) of the inseparability of services from the producer. e) services, unlike products, have only four ps in their marketing mix.

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: