Janice's Kennel and Pet Spa Is Located in Sydney

Janice's Kennel and Pet Spa is located in Sydney. The company employs three pet attendants, four pet groomers and two front office staff who book appointments and keep records. The spa 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. If the cost object is the total cost of the grooming product line, which of the following is an indirect cost?

A) Front office staff salaries
B) Labor cost of employees who groom pets
C) Cost of grooming supplies
D) Depreciation on grooming tables