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Direct materials, direct labor, manufacturing overhead, or period cost Groomer Day care attendant Receptionist Kennel attendant Food and water bowls Fencing for day care area

Direct materials, direct labor, manufacturing overhead, or period cost

Groomer

Day care attendant

Receptionist

Kennel attendant

Food and water bowls

Fencing for day care area

Installation of fencing

Dog grooming arm (attaches to table)

12 kennels cost

Depreciation on kennels

Rent

Utilties and insurance

Grooming table

Grooming tub 48"

Heating system

Depreciation on heating system

Clippers

Shampoo (Crystal Clear: five-gallon pail)

Cage bank (set of five)

Salon Tuff Capri mobile carry cart

Towels

Scissors (7-inch straight, ear & nose)

Toys (used in day care only)

Cleaning products (used throughout)

Dryer

Rubberized flooring (day care)

Loan

Draw

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