Classify the following as direct materials, direct labour, service overhead (equivalent of manufacturing overhead for manufacturers) and period costs for a bakery:

i) Flour and butter used in making baked products.

ii) Bakers salaries.

iii) Cost of renting bakery equipment

iv) Bakery insurance

v) Cupcake boxes and bread bags

vi) Bakery utilities

vii) Repairs and maintenance of delivery trucks

viii) Bakery supervisor salary

ix) Marketing costs

x) Hand gloves for baking goods