Answer the following questions in the answer space provided.

Noble Seniors Care Centre is a nonprofit organisation that provides a variety of healthy services to the elderly. The centre is organised into a number of departments, one of which is the Meals-on-Wheels programme that delivers hot meals to seniors in their homes on a daily basis. A private corporation has also offered the centre to expand its Meals-On-Wheels programme to cater for people with disabilities and offers RM10,000 if the centre agrees. However, the centre is unable to accept the offer as it does not have enough manpower. Below listed a number of costs of the centre and the Meals-On-Wheels programme:

1. The cost of groceries used in meal preparation
2. The cost of incidental supplies such as salt, pepper, kitchen towels etc
3. The rent on the facility that houses Noble Seniors Care Centre.
4. The salary of the part-timer manager of the Meals-On-Wheels program.
5. Depreciation of the kitchen equipment used in the Meals-On-Wheels programme.
6. The hourly wages if the caregiver who drives the van and delivers the meals.
7. The costs of complying with health safety regulations in the kitchen and Standard Operating Procedures (SOPs) while delivering the food.
8. The costs of advertising the programme to raise funds for the programme.
9. The salary of the clerk at the centre who handles documentations and answers calls.

Required:

List the different costs associated with the Noble Seniors Care Centre down the extreme left column . Complete the chart below by placing an "X" under each heading that helps to identify the cost involved. There can be "Xs" placed under more than one heading for a single cost; e.g., a cost might be a sunk cost, an overhead cost, and a product cost. There would be an "X" placed under each of these headings opposite the cost.

DM: Direct materials; DL: Direct labour; MOH: Manufacturing overhead; OC: Opportunity cost VC: Variable cost; FC: Fixed cost