Suraya Collier, the bookkeeper for Danner, Letourneau, and Majewski, a political consulting firm, has recently completed a managerial accounting course at her local community college. One of the topics covered in the course was the cost of goods manufactured schedule. Suraya wondered if such a schedule could be prepared for her firm. She realized that, as a service - oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2016: (a) Prepare a cost of contract services provided schedule (similar to a cost of goods manufactured schedule) for the month. (b) For those costs not included in part (a), explain how they would be classified and reported in the financial statements