Classifying costs; direct costs: hotel restaurant For each of the following costs indicate whether it is a direct cost of the restaurant in a hotel and provide reasons to explain your answer:
(a) Cost of food served.
(b) Chef's salary and labour on-costs.
(c) Part of the cost of maintaining the grounds around the hotel, which is allocated to the restaurant.
(d) Part of the cost of advertising the hotel, which is allocated to the restaurant.
(e) Depreciation on the wood-fired oven.
(f) Cost of advertising the upcoming New Year Celebration Meal in the restaurant.