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Jackie's Kennels is located in a small city in Western Canada. The company employs three pet attendants, four pet groomers, and two front office staff who book appointments and keep records. The Kennel 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. Which of the following is the best example of a discretionary cost for Jackie's Kennels?
Sunlight
The natural light emitted by the Sun, providing the primary energy source for Earth's climate and ecology.
Migratory Birds
Birds that travel from one region to another at regular times often over long distances, typically for breeding or weather conditions.
Excess Water
A surplus amount of water beyond what is needed or used, often leading to conditions like waterlogging in plants or overhydration in humans.
Fresh Water
Water that is not salty, often found in rivers, lakes, and streams, and is essential for many forms of terrestrial life.
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