Alvez reports net income of $327,500 for the year ended december 31. it also reports $105,400 depreciation expense and an $11,350 loss on the sale of equipment. its comparative balance sheet reveals a $45,600 increase in accounts receivable, an $11,550 decrease in prepaid expenses, a $17,450 increase in accounts payable, a $14,300 decrease in wages payable, an $84,900 increase in equipment, and a $113,500 decrease in notes payable. calculate the net increase in cash for the year.

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?