Classification of Costs The following is a list of costs from the accounting records of Sunshine Pool Management Inc. Each of Sunshine’s 77 customers is a swim club. Sunshine maintains each customer’s...

Classification of Costs The following is a list of costs from the accounting records of Sunshine Pool Management Inc. Each of Sunshine’s 77 customers is a swim club. Sunshine maintains each customer’s pool by providing lifeguards, supplies, cleaning, and repairs.

1. Lifesaving supplies

2. Salaries of Sunshine’s managers

3. Pool chemicals

4. Sunshine’s office rental expense

5. Wages of lifeguards

6. Workers’ compensation insurance

7. Training for lifeguards

8. pH testing supplies

9. Office expense, including bookkeeping and clerical

10. Depreciation on cleaning and testing equipment

Required Classify each item as direct or indirect assuming that the cost objects are each of the 77 swim clubs.