​, inc. is a large specialty pet retailer of services and solutions for the needs of pets. in addition to selling pet food and pet​ products, also offers dog grooming services including​ bath, nail​ trim, teeth​ brushing, aromatherapy to reduce everyday​ stress, and nail polish and stickers. even offers a top dog service that includes a premium​ shampoo, milk bath​ conditioner, scented cologne​ spritz, teeth​ brushing, and bandana or bow. assume ​, inc. expects to incur of indirect costs this year. the company allocates indirect costs based on the following​ activities: