B12 - X VS B D G H m Milestone One - Cost Classification AWN INSTRUCTIONS: 6 Putting an X in the appropriate spot, classify the costs as: Direct Material, Direct Labor, Overhead, or Period Costs The Fixed and Variable cost classifications have been provided for you CO Direct Direct Item/Cost Material Labor Overhead Period Costs Fixed Variable 12 Salary - Collar maker X 13 Salary - Leash maker X 14 Salary - Harness maker X 15 Salary - Receptionist 16 High-tensile strength nylon webbing X 17 Polyesterylon ribbons X 18 Buckles made of cast hardware X 19 Depreciation on sewing machines X 20 Rent 21 Utilities and insurance X 22 Scissors, thread, and cording X 23 Price tags X 24 Office supplies 25 Other business equipment 26 Loan payment X 27 Salary to self X 28 29 30