Paula's Kennels Is Located in a Small City in Nova

Multiple Choice

Paula's Kennels is located in a small city in Nova Scotia. The company employs three pet attendants, four pet groomers, and two front office staff who book appointments and keep records. The Kennel provides a range of services for dogs and cats including boarding, grooming, and obedience training. The grooming area includes a small retail section that carries dog and cat food, pet supplies, and toys. If the cost object is cost per day of boarding, which of the following is a direct cost?

A) Pet food
B) Front office staff salaries
C) Grooming supplies
D) Depreciation on shelving and equipment used in the grooming and retail area