Hi, I am having some trouble understanding the types of costs. For some reason, I just don't understand it. Can someone please help me figure out if the items/costs on the left hand column are direct costs, direct labor (this one I'm usually good at), overhead, and/or period costs.

Thank you in advance. Your tutoring is appreciated.

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