Direct mater Dict Direct Manufacturing Period Materials LaborOverhead CostsFixed Variable 5 Item/Cost 6 Groomer 7 Day care attendant 8 Kennel attendant 9 Receptionist 10 Rent 11 Grooming table 12 Grooming tub 48 13 Dog grooming arm (attaches to table) 14 Cage bank: set of five 15-Salon Tum Capri mobile carry cart 16 Shampoo (Crystal Clear: five-gallon pail) 17 Clipper(s) (two-speed) 18 Scissors (7-inch striaght, ear & nose) 19 Toys (used in day care only) 20 Bowls (used throughout the business) 21 Towels (used throughout the business) 22 Dryer 23 Cleaning products (used throughout) 24 Rubberized flooring (day care) 25 Fencing for day care area The fixed and variable co see Objective 1 in Chap 26 Installation of fencing 27 12 kennels cost 28 Depreciation on kennels 29 Utities and Insurance Company profile Cost Classification Variable Fixed Contribution Margin AnalysisBrealk-Ev . Ready Direct mater Dict Direct Manufacturing Period Materials LaborOverhead CostsFixed Variable 5 Item/Cost 6 Groomer 7 Day care attendant 8 Kennel attendant 9 Receptionist 10 Rent 11 Grooming table 12 Grooming tub 48 13 Dog grooming arm (attaches to table) 14 Cage bank: set of five 15-Salon Tum Capri mobile carry cart 16 Shampoo (Crystal Clear: five-gallon pail) 17 Clipper(s) (two-speed) 18 Scissors (7-inch striaght, ear & nose) 19 Toys (used in day care only) 20 Bowls (used throughout the business) 21 Towels (used throughout the business) 22 Dryer 23 Cleaning products (used throughout) 24 Rubberized flooring (day care) 25 Fencing for day care area The fixed and variable co see Objective 1 in Chap 26 Installation of fencing 27 12 kennels cost 28 Depreciation on kennels 29 Utities and Insurance Company profile Cost Classification Variable Fixed Contribution Margin AnalysisBrealk-Ev . Ready