Is a carpenter, and her husband, is an architect. Together, they own SJB Inc. (SJB), a custom furniture manufacturing and accessories company. It is July 2, 2023, and you, SJB's new controller, are in your first meeting with Sonia. Part of your role is to support the accounting needs of SJB and all of its subsidiaries. Sonia has indicated that these past two years have been great. The business is growing rapidly. SJB is now working with Counsel Venture Capitalists (CVC), who is going to help take SJB to the next level, and eventually an IPO. SJB's Furniture Division: Costing Analysis of order.