A summary of cash flows for Evelyn's Event Planning for the year ended December 31 is shown below. 
Definitions:
Factory Overhead
Indirect manufacturing costs that cannot be directly attributed to specific units produced, such as utility costs, maintenance, and salaries of non-direct labor.
Activity-based Costing
A costing methodology that assigns costs to products or services based on the activities that go into making them, aiming to provide more accurate product costs.
Service Quality
The evaluation of how well a delivered service matches the customer's expectations, often a key factor in customer satisfaction and loyalty.
Factory Overhead
All manufacturing costs that are not directly associated with specific product units, including maintenance, utilities, and equipment depreciation.
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