Question

 Accurately classify all of your costs in the “Cost Classification” tab of your workbook.:

A complete list of additional costs is provided below:

Food and water bowls: $3.59/unit, Daycare: Two bowls last for every 75 dogs that attend daycare.

Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times.

Fencing for daycare area: $1,249; installation of fencing: $1,000

Dog grooming arm: $300. 12 kennels: $9,500; depreciation is $80/month.

Rent: $650/month; allocate based on square footage

Utilities/insurance: $600/month; allocate based on square footage

Grooming table: $900

Grooming tub: $2800

Heating system: $10,000; depreciation is $83/month; allocate based on square footage

Clippers: $136.99; can be used for 100 grooms

Shampoo: $103.96 per five-gallon pail, which can be used for 100 grooms

Cage bank: $2200 per set of 5

Salon Tuff Capri mobile carry cart: $90

Towels: $34.99 per 12 pack

Day care: You need to have 12 towels for every 25 dogs. Boarding: You need to have 12 towels for every 40 dogs. Grooming: You need to have two towels for every groom per day.

Scissors: (1) 7-inch straight is $194.99, and (1) ear-and-nose is $7.49; each can be used for 200 grooms.

Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day.

cleaning products: Odoban: $14.55/gallon: Each area will dilute 1 oz to 1 gallon of water; allocate based on square footage.

Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 gallon of water; allocate based on square footage.

Dryer: $1250

Rubberized flooring for day care: $3800

Answer 1

Food and water bowls: $3.59/unit o Daycare: Two bowls last for every 75 dogs that attend daycare. o Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. -direct material

Fencing for daycare area: $1,249; installation of fencing: $1,000-  Manufacturing overhead

Dog grooming arm: $300 - direct material

12 kennels: $9,500 ; depreciation is $80/month-  Period Cost

Rent: $650/month; allocate based on square footage - Period Cost

Utilities/insurance: $600/month; allocate based on square footage - Period Cost

Grooming table: $900? Grooming tub: $2800 - Manufacturing Overhead

Heating system: $10,000; depreciation is $83/month; allocate based on square footage - Period Cost

Clippers: $136.99; can be used for 100 grooms - Direct Material

Shampoo: $103.96 per five-gallon pail, which can be used for 100 grooms - Direct Material

Cage bank: $2200 per set of 5 - Manufacturing overhead

Salon Tuff Capri mobile carry cart: $90 - Manufacturing overhead

Towels: $34.99 per 12 pack o Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. - Direct Material

Scissors: (1) 7-inch straight is $194.99, and (1) ear-and-nose is $7.49; each can be used for 200 grooms. - Direct Material

Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. - Direct Material

Cleaning products: o Odoban: $14.55/gallon: Each area will dilute 1 oz to 1 gallon of water; allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 gallon of water; allocate based on square footage. - Manufacturing Overhead

Dryer: $1250 - Maniufacturing Overhead

Rubberized flooring for day care: $3800 - Manufacturing Overhead