The Empire Hotel is a four-star hotel located in downtown Seattle.

The Empire Hotel is a four-star hotel located in downtown Seattle.

Required:

For each of the following costs incurred at the Empire Hotel, indicate whether it would most likely be a direct cost or an indirect cost of the specified cost object.

	Cost	Cost Object	Direct cost/indirect cost
Ex.	Room service beverages	A particular hotel guest	Direct cost
1.	The salary of the head chef	The hotel’s restaurant	Direct cost
2.	The salary of the head chef	A particular restaurant customer	Indirect cost
3.	Room cleaning supplies	A particular hotel guest	Indirect cost
4.	Flowers for the reception desk	A particular hotel guest	Indirect cost
5.	The wages of the doorman	A particular hotel guest	Indirect cost
6.	Room cleaning supplies	The housecleaning department	Direct cost
7.	Fire insurance on the hotel building	The hotel's gym	Indirect cost
8.	Towels used in the gym	The hotel's gym	Direct cost

Explanation:

Note: The room cleaning supplies would most likely be considered an indirect cost of a particular hotel guest because it would not be practical to keep track of exactly how much of each cleaning supply was used in the guest’s room.