=+SA 18-3 Managerial accounting in the management process The Nerd Squad provides computer repair services for the community. Jane Doe’s computer was not working, and she called The Nerd Squad for a home repair visit. The Nerd Squad’s technician arrived at 2:00 P.M. to begin work. By 4:00 P.M. the problem was diagnosed as a failed circuit board. Unfortunately, the technician did not have a new circuit board in the truck, since the technician’s previous customer had the same problem, and a board was used on that visit. Replacement boards were available back at The Nerd Squad’s shop. Therefore, the technician drove back to the shop to retrieve a replacement board. From 4:00 to 5:00 P.M., The Nerd Squad’s technician drove the round trip to retrieve the replacement board from the shop.