$*$Olivia allocates all expenses based on gross revenue

UCL has three employees: Olivia, Dean and Rose. Rose is the receptionist, while Dean focuses

on sales.

The cost of sales represents the amounts paid for materials, prescription eyewear and sunglasses

during the year. Of this amount, $7\%$ relates to eye exams, $71\%$ relates to prescription eyewear

and the remaining $22\%$ relates to sunglasses.

UCL has a five$-$year lease contract, which cannot be modified, and no changes to the lease space

can be made. The total space is $1,500$ square feet. Of the space, $200$ sq feet relate to reception,

$400$ to prescription eyewear, $125$ to sunglasses, $575$ is for the eye examination, with the

remaining $200$ square feet is used as storage.

Utilities primarily relate to electricity, which is driven by square footage.

$95\%$ of depreciation relates to eye exam equipment, with the remaining $5\%$ to furniture and

fixtures. The eye exam equipment is old and will need replacing soon.