Direct Labor Overhead Period Costs Fixed 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. INSTRUCTIONS: Item/Cost - Salary Collar maker Direct Material Salary Leash maker - Salary Harness maker - Salary Receptionist - High-tensile strength nylon webbing Polyester/nylon ribbons Buckles made of cast hardware Depreciation on sewing machines Rent Utilities and insurance Scissors, thread, and cording Price tags Office supplies Other business equipment Loan payment Salary to self Variable x x X X X x x x x x x x x