Required information [The following information applies to the questions displayed below.) Miami Valley Architects Inc. provides a wide range of engineering and architectural consulting services through its three branch offices in Columbus, Cincinnati, and Dayton, Ohio. The company allocates resources and bonuses to the three branches based on the net income of the period. The results of the firm's performance for the most recent year follows ($ in thousands): Sales Columbus $ 1,500 Cincinnati $ 1,419 Dayton $ 1,067 Total $ 3,986 Less: Direct labor 382 317 317 Direct materials 281 421 185 1,016 887 Overhead 710 589 589 1,888 Net income $ 127 $ 92 $ (24) $ 195 Miami Valley accumulates overhead items in one overhead pool and allocates it to the