I am confused on a couple of these so I need to make sure they are right

Precious Pets MILESTONE 1 - Cost Classification Exercise INSTRUCTIONS: Putting an X in the appropriate spot, classify the costs highlighted in yellow as: Direct Material, Direct Labor, Overhead, or Period Costs. Other costs have been provided for you. The fixed and variable cost classifications have been provided for you. For more information see Objective 1 in Chapter Direct Direct Item/Cost Material Labor Overhead Period Costs Fixed Variable Groomer X Day care attendant X X X Receptionist X X Kennel attendant Food and water bowls X X X Depreciation on kennels . . ... K X Rent - - - --" X Utilties and insurance - - - - - - - X Grooming tub 48" X Depreciation on heating system X Clippers X X Shampoo (Crystal Clear: five-gallon p X X Towels X X Scissors (7-inch straight, ear & nose) X Toys (used in day care only X Cleaning products (used throughout) X Dryer