INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. Based on 5 grooms per day GROOMING Item Shampoo Clipper(s) Bowls Towels Scissors Total Variable Costs Item Day care attendant Toys Bowls Towels Total Variable Costs Variable Costs 1.04 1.37 0.72 5.83 1.01 Item Kennel attendant Bowls Towels $ Total Variable Costs Variable Costs $ 9.97 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. DAY CARE $ 2.88 0.27 0.10 1.40 $ 4.65 Variable Costs 5.62 0.86 0.87 Item Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Groomer Rent Loan Utilities and Insurance Depreciation on heating system. Cleaning Products: Odoban Cleaning Products: Simple Green Draw 7.35 Total Fixed Costs Item Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs Item Depreciation on kennels Rent Loan Utilities and Insurance $ Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs $ S Fixed Costs $ 2,080.00 30.95 20.00 28.57 3.95 2.08 2.36 200.00 2,367.91 Fixed Costs 232.14 150.00 214.29 29.64 15.59 16.78 200.00 858.44 Fixed Costs 80.00 386.90 250.00 357.14 49.40 25.98 29.55 200.00 1,378.97 INSTRUCTIONS: Putting an X in the appropriate spot, classify the costs highlighted in yellow as: Direct Material, Direct Labor, Overhead, or Period Costs. Other costs have been provided for you. The fixed and variable cost classifications have been provided for you. For more information see Objective 1 in Chapter 5. Item/Cost Groomer Day care attendant Receptionist Kennel attendant Food and water bowls Depreciation on kennels Rent Utilties and insurance Grooming tub 48" Depreciation on heating system Clippers Shampoo (Crystal Clear: five-gallon pail) Towels Scissors (7-inch straight, ear & nose) Toys (used in day care only) Cleaning products (used throughout) Dryer Direct Material X X X Direct Labor X Overhead X X Period Costs X X Fixed X x XXX X Variable x X X XXXXXX