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.
Item/Cost	Direct Material	Direct 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
Other business equipment
Loan payment					x
Salary to self					x