Make a list of costs we all identified we would incur for our coffee cart. For each cost I want to complete the table and organize the costs by their 3 identifiers.

1. Is the cost a Period or Product Cost

2. Is the cost Variable, Fixed, or Mixed

3. Is the cost Direct Labor, Direct Material, Manufacturing Overhead or Sales and Admin

The costs we all identified were as follows; insurance, purchase of an expresso machine, coffee grounds/beans, staff/employees, generator, Gas and electricity, permit, Advertising costs, Utilities, Legal fees, and Marketing fees.

* I need a table for each one.

example: The coffee cups are: Product-Variable-Direct Material

Coffee Cups

Product

Variable

DM