Accounting and legal

Advertising

Bank & charges

Continuing education

Depreciation

Food expense

Ins. Building$/$property

Ins. Officer bond

Ins. Gen. liability

Ins. Workers comp.

Interest expense

Payroll wages

Payroll taxes

Repair & maintenance

Sanitation service

Supplies$-$ cleaning

Supplies$-$ programme$/$art

Supplies$-$ office

Telephone

Utilities

Water$/$sewer identify which ones are direct and indirect etc cost and reason why $?$