Why are space surveys performed during the cost analysis process?

• A. To determine the total square feet of area cleaned each week
• B. To assign depreciation values to various types of water repellent flooring
• C. To determine the square footage associated with fire code compliance
• D. To assign square footage to designated cost centers

Answer: (D)

Space is a key driver of facility costs, so the data from a space survey is used to allocate those costs to the areas that actually use the space. By measuring the square footage of each designated cost center—such as animal housing, laboratories, offices, and support spaces—you can assign a proportional share of facility expenses like rent, utilities, maintenance, and housekeeping to the right departments. This makes cost analysis meaningful because each center is charged for the space it consumes, supporting accurate budgeting, cost control, and informed resource planning.

Other purposes like counting how much space is cleaned weekly relate more to workflow and operations than to cost distribution. Depreciating flooring is an asset accounting task, not a space-based cost allocation. Fire code square footage concerns safety compliance rather than how costs are charged to different centers. Therefore, the space survey’s role in cost analysis is to assign square footage to designated cost centers.