What is the most appropriate way to allocate the indirect costs to the cost objects in the case of a hairdresser business? Please be creative and consider the trade-off between accuracy and resource efficiency of the proposed allocation process and, more generally, the costing system (job costing / ABC vs. process costing). Please visualize.

additional information:

The cost objects are:

• Hair Services: Each hair service provided to a customer, such as haircuts, styling, coloring, highlights, perms, treatments, and other specialized services.
• Special Services: Beauty treatments
• Personalized VIP clients
• Product Sales: The sale of hair care products, styling tools, hair accessories, and other retail items offered by the salon.

Indirect cost identified are:

• salon rent
• Utilities: Electricity, water, heating / cooling, lightening, ventilation; internet and phone
• Salon equipment and fixtures: styling chairs, mirrors, containers, shelves etc. Cleaning and sanitizing supplies
• Administrative Cost & Store Maintenance Salaries of staff supporting the overall operations: receptionist, cleaning staff, etc. Office supplies, software and POS system, credit card processing fees Licensing to run the business Insurances and accountants' fees Training and development
• Marketing / Advertising
• Depreciation