Question: Milestone One Instructions: For each item or cost, classify as: Direct Direct Manufacturing Period Direct materials, direct labor, manufacturing overhead, or period cost Item/Cost Materials

Milestone One
Instructions: For each item or cost, classify as:
Direct Direct Manufacturing Period Direct materials, direct labor, manufacturing overhead, or period cost
Item/Cost Materials Labor Overhead Costs Fixed Variable
Groomer X
Day care attendant X The fixed and variable costs classifications have been provided for you. For more information on fixed and variable costs
Kennel attendant X see Objective 1 in Chapter 5
Receptionist
Rent X
Grooming table
Grooming tub 48"
Dog grooming arm (attaches to table)
Cage bank: set of five
Salon Tuff Capri mobile carry cart
Shampoo (Crystal Clear: five-gallon pail) X
Clipper(s) (two-speed) X
Scissors (7-inch striaght, ear & nose) X
Toys (used in day care only) X
Bowls (used throughout the business) X
Towels (used throughout the business) X
Dryer
Cleaning products (used throughout) X
Rubberized flooring (day care)
Fencing for day care area
Installation of fencing
12 kennels cost
Depreciation on kennels X
Utilties and Insurance X
Heating System
Depreciation on heating system X
Loan X
Draw X

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