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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