I could really use some help understanding what each one of these are classified as. Any guidance is so appreciated!

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