=+PR 18-2A Classifying costs obj. 2 A partial list of Frend Hotel’s costs is provided below.

a. Champagne for guests.

b. Cost to mail a customer survey.

c. Training for hotel restaurant servers.

d. Cost to replace lobby furniture.

e. Cost of soaps and shampoos for rooms.

f. Cost of food.

g. Wages of desk clerks.

h. Cost to paint lobby.

i. Cost of advertising in local newspaper.

j. Cost of laundering towels and bedding.

k. Wages of kitchen employees.

l. Guest room telephone costs for long-distance calls.

m. Cost of room mini-bar supplies.