Visit a local fast-food restaurant. Observe all aspects of the operation and take notes on the entire process. Describe the procedures used to take, Process, and full an order and deliver the food to the customer. Based on your observations, make a list of the costs incurred by the restaurant. Then create a table similar to Table 19-1 in the text, in which you classify the costs you have identified by their traceability (direct or indirect), cost behavior (variable or fixed), value attribute (value-adding or non-value-adding), and implications for financial reporting (product or period costs). Bring your notes and your table to class and be prepared to discuss your findings.