A partial list of Heartland Hotel's costs is provided below.

1. Salary of the hotel president
2. Depreciation of the hotel
3. Cost of a new carpeting
4. Cost of soaps and shampoos for rooms
5. Cost of food
6. Wages of desk clerks
7. Cost to paint lobby
8. Cost of advertising in local newspaper
9. Utility cost
10. Cost of valet service
11. General maintenance supplies
12. Wages of maids
13. Wages of bellhops
14. Wages of convention setup employees
15. Pay-for-view rental costs(in room)
16. Cost of room minibar supplies
17. Guest room telephone costs for long distance calls.
18. Wages of kitchen employees
19. Cost of laundering towels and bedding
20. Cost to replace lobby furniture
21. Training for hotel restaurant servers
22. Champagne for guests

1. What would be Heartlands logical definition for the final costobject?

2. Identify how each of the costs is to be classified as eitherdirect or indirect. Define direct costs in terms of a hotel questas the cost object.