Which of the following is not a basic step in the cost analysis of an animal resource facility?

• A. Determine units of service provided, such as total animal care days.
• B. Identify and list all unused vacation days by facility employees.
• C. Allocate internal support costs to the appropriate cost centers.
• D. Assign all direct costs to the appropriate cost centers.

Answer: (B)

In cost analysis for an animal resource facility, the focus is on measuring what is consumed to provide care and how those costs are assigned to the right parts of the operation. You determine units of service to understand output, such as total animal care days, which helps relate cost to activity. You allocate internal support costs to the appropriate cost centers so overhead costs are reasonably assigned where they’re used. You assign direct costs to the appropriate cost centers to reflect the true expenses of each area. Identifying and listing unused vacation days by staff falls under human resources and payroll management, not a core cost-analysis step; it concerns payroll liabilities and personnel policies rather than analyzing and distributing costs by center. So that option isn’t a basic step in cost analysis.