A partial list of The Grand Hotel’s costs follows:a. Advertising in local newspaperb. Bedding (sheets, blankets, pillows)c. Bellhop wagesd. Champagne for special guest packagese. Coffee and tea for roomsf. Cost of customer surveysg. Depreciation of the hotelh. Desk clerk wagesi. Guest long-distance telephone costsj. Kitchen employee wagesk. Laundering towels and sheetsl. Lobby furniturem. Maid wagesn. Mini-bar supplieso. New carpetingp. Painting lobbyq. Pay-per-view movie rental costs (in rooms)r. Salary of the hotel managers. Soaps and shampoos for roomst. Training for hotel restaurant serversu. Utility costs for hotelv. Valet parking servicesw. Wages of convention setup employeesInstructions1. What would be The Grand Hotel’s most logical denition for the nal cost object?2. Identify whether each of the costs is to be classied as direct or indirect. For purposesof classifying each cost as direct or indirect, use the hotel guest as the cost object.