I have a question about Managerial Accounting.

I am confused if these items would fall under Direct Materials, Manufacturing Overhead, or Period costs. These items are for a pet grooming salon.

grooming table and tub, cage bank, salon tuff capri mobile cart, clippers, scissors, toys (for daycare), water bowls (used throughout the business), towels (used throughout the business), dryer, cleaning products, rubberized flooring (for daycare), fencing for daycare area, 12 kennels, and installation of fencing.