I have a managerial accounting question. I have to classify these items or costs into either Direct Materials, Direct Labor, Manufacturing Overhead, or Period Costs. These items/costs are associated with operating a dog grooming/boarding business. The business has an Angel investor and they get a draw every month. I just wanted some clarification if my answers are correct and if not what I put under the wrong category

Direct Materials- Dryer, Cleaning Products

Direct Labor- Groomer, daycare attendant, kennel attendant, receptionist

Manufacturing overhead- grooming table, grooming tub, dog grooming arm, capri tuff mobile cart, shampoo, scissors, clippers, bowls, towels, depreciation on kennels, utilities and insurance, heating system, depreciation on heating system, business loan, draw

Period Costs- cage bank (set of five), toys (used throughout), rubberized flooring (daycare area), fencing for daycare area, 12 kennels cost, installation of fencing