Jackie's Kennels Is Located in a Small City in Western

Multiple Choice

Jackie's Kennels is located in a small city in Western Canada. 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. Which of the following is the best example of a discretionary cost for Jackie's Kennels?

A) Pet food
B) Facility rent
C) Wages of pet groomers
D) Professional travel for Jackie