In your own words, what are the two major differences for service companies (compared to manufacturing companies) that use a job order cost system? A hospital has a kitchen which provides meals to all patients. The kitchen has annual costs of $520,000. What is one possible activity base that they could use to allocate the costs of the kitchen to patients in the hospital? A new company, with only one product, estimates their annual sales will be 20,000 units although their current facility could produce up to 35,000 units. Each unit will sell for $34 and has variable costs that add up to $19 per unit. The company has fixed costs of $550,000. What is the company's break-even point? After calculating their break-even point, what advice would you give to the company's owner