Visit a local fast-food restaurant. Observe all aspects of the operation and take notes on the entire process. Describe the procedures used to take, process, and fill an order and deliver the food to the customer. Based on your observations, make a list of the costs incurred by the restaurant. Then create a table, in which you recognize the costs you have identified by their traceability (direct or indirect), cost behavior (variable or fixed), value attribute (value-adding or non-value-adding), and implications for financial reporting (product or period costs).