Jean and Tom Perritz own and manage Happy Home Helpers, Inc. $($HHH$),$ a house$-$cleaning service. Each cleaning $($cleaning one house one time$)$ takes a team of three

house cleaners about $1\mathrm{.}5$ hours. On average, HHH completes about $15,000$ cleanings per year. The following total costs are associated with the total cleanings:

Direct Materials Inventory

There is no work$-$in$-$process inventory and no finished goods inventory; in other words, a cleaning is started and compled on the same day.

Required:

Prepare a statement of cost of services sold in good form. If an amount is zero, enter $"0".$

Happy Home Helpers, Inc.

Statement of Cost of Services

Sold

For the Coming Year

$

How does this cost of services sold statement differ from the cost of goods sold statement for a manufacturing firm?