CP 16–6 (FIN MAN); CP 1–6 (MAN) (Concluded) Pizza Restaurant Direct Direct Selling Cost Materials Labor Overhead Expenses X Ingredients……………………………………… Cook X wages…………………………………… Manager X salary………………………………… Depreciation on equipment and X fixtures…………………………………… Coupon X costs………………………………… X Advertising……………………………………… To-go X boxes…………………………………… Disposable plates, utensils, X cups………… Nondisposable plates, utensils, X cups…… Repair X costs…………………………………… Property X taxes………………………………… Store X depreciation…………………………… Cashier X salary………………………………… X Beverages……………………………………… Building heat and X A/C………………………… Salad X ingredients……………………………… Delivery person X wages……………………… Power costs for X ovens……………………… In service businesses, the distinction between direct labor and overhead will not always be clear.
CP 16–6 (FIN MAN); CP 1–6 (MAN) (Concluded) Pizza Restaurant Direct Direct Selling Cost Materials Labor Overhead Expenses Ingredients……………………………………… X Cook wages…………………………………… X Manager salary………………………………… X Depreciation on equipment and fixtures…………………………………… X Coupon costs………………………………… X Advertising……………………………………… X To-go boxes…………………………………… X Disposable plates, utensils, cups………… X Nondisposable plates, utensils, cups…… X Repair costs…………………………………… X Property taxes………………………………… X Store depreciation…………………………… X Cashier salary………………………………… X Beverages……………………………………… X Building heat and A/C………………………… X Salad ingredients……………………………… X Delivery person wages……………………… X Power costs for ovens……………………… X In service businesses, the distinction between direct labor and overhead will not always be clear.
9781285868806_SolutionManual_WRD-FinMan-13e_SM-161_Final.docx