A. Justify your use of job order costing. Be sure to compare and contrast various costing systems.

B. Explain and defend the selling prices that you established for grooming, day care, and boarding.

C. Explain and defend your selected target profits for each area of your business.

D. Explain and defend your contribution margin per unit and co tribution margin ratio.

Direct Direct Manufacturing Period Materials LaborOverhead 5 |Item/Cost 6 Groomer 7 Day care attendant 8 Receptionist 9 Kennel attendant 0 Food and water bowls 11 Fencing for day care area 12 Installation of fencing 13 Dog grooming arm (attaches to table) X 1412 kennels cost 15 Depreciation on kennels 16 Rent 17 | Utilties and insurance 18 Grooming table 19 Grooming tub 48 20 Heating system 21 Depreciation on heating system 22 Clippers 23 Shampoo(Crystal Clear: five-gallon pail) X 24 Cage bank (set of five) 25 Salon Tuff Capri mobile carry cart 26 Towels 27 Scissors (7-inch straight, ear & nose) X 28 Toys (used in day care only) 29 Cleaning products (used throughout) 30 Dryer 31 Rubberized flooring (day care 32 Loan Costs FixedVariable The f see C Company Profile Cost Classification Variable Fixed Contribution Margin Analysis