I did some of these the fixed and vaiable were provided, please check to see where the ones that are blank should be checked and the ones I did if they are correct. Classify each item or cost as: Direct Material, Direct Labor, Manufacturing Overhead or Period Costs.
	The fixed and variable cost classifications have been provided for you. For more information see Objective 1 in Chapter 5.
	Item/Cost	Direct Material	Direct Labor	Manufacturing Overhead	Period Costs	Fixed	Variable
	Groomer		x			X
	Day care attendant		x				X
	Receptionist		x				X
	Kennel attendant		x
	Food and water bowls	x				X
	Fencing for day care area	x
	Installation of fencing	x
	Dog grooming arm (attaches to table)
	12 kennels cost
	Depreciation on kennels
	Rent						X
	Utilties and insurance						X
	Grooming table	x				X
	Grooming tub 48"	x					X
	Heating system				x		X
	Depreciation on heating system						X
	Clippers	x
	Shampoo (Crystal Clear: five-gallon pail)	x					X
	Cage bank (set of five)
	Salon Tuff Capri mobile carry cart
	Towels	x
	Scissors (7-inch straight, ear & nose)	x
	Toys (used in day care only)	x				X
	Cleaning products (used throughout)	x				X
	Dryer	x
	Rubberized flooring (day care)					X
	Loan					X
	Draw					X