Groomer Day care attendant Kennel attendant Receptionist Rent Grooming table Grooming tub 48 Dog grooming arm (attaches to table) Cage bank:

Groomer

Day care attendant

Kennel attendant

Receptionist

Rent

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)

Clipper(s) (two-speed)

Scissors (7-inch striaght, ear & nose)

Toys (used in day care only)

Bowls (used throughout the business)

Towels (used throughout the business)

Dryer

Cleaning products (used throughout)

Rubberized flooring (day care)

Fencing for day care area

Installation of fencing

12 kennels cost

Depreciation on kennels

Utilties and Insurance

Heating System

Depreciation on heating system

Loan

Draw

Instructions: For each item or cost, classify as:        

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