A partial list of Heartland Hotel's costs is provided below.
a. Salary of the hotel president.
b. Depreciation of the hotel.
c. Cost of new carpeting.
d. Cost of soaps and shampoos for rooms.
e. Cost of food.
f. Wages of desk clerks.
g. Cost to paint lobby.
h. Cost of advertising in local newspaper.
i. Utility cost.
j. Cost of valet service.
k. General maintenance supplies.
l. Wages of maids.
m. Wages of bellhops.
n. Wages of convention setup employees.
o. Pay-for-view rental costs (in rooms).
p. Cost of room mini-bar supplies.
q. Guest room telephone costs for long-distance calls.
r. Wages of kitchen employees.
s. Cost of laundering towels and bedding.
t. Cost to replace lobby furniture.
u. Training for hotel restaurant servers.
v. Cost to mail a customer survey.
w. Champagne for guests.

Instructions
1. What would be Heartland's most logical definition for the final cost object?
2. Identify how each of the costs is to be classified as either direct or indirect. Define direct costs in terms of a hotel guest as the cost object.