Milestone One

Instructions: For each item or cost, classify as:

Direct

Direct

Manufacturing

Period

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

Item/Cost

Materials

Labor

Overhead

Costs

Fixed

Variable

Groomer

X

Day care attendant

X

The fixed and variable costs classifications have been provided for you. For more information on fixed and variable costs

Kennel attendant

X

see Objective 1 in Chapter 5

Receptionist

Rent

X

Grooming table

Grooming tub 48"

Dog grooming arm (attaches to table)

Cage bank: set of five

Salon Tuff Capri mobile carry cart

Shampoo (Crystal Clear: five-gallon pail)

X

Clipper(s) (two-speed)

X

Scissors (7-inch striaght, ear & nose)

X

Toys (used in day care only)

X

Bowls (used throughout the business)

X

Towels (used throughout the business)

X

Dryer

Cleaning products (used throughout)

X

Rubberized flooring (day care)

Fencing for day care area

Installation of fencing

12 kennels cost

Depreciation on kennels

X

Utilties and Insurance

X

Heating System

Depreciation on heating system

X

Loan

X

Draw

X