Just need the answers on the incorrect cells. Thanks!

Direct Material Direct Labor Item/Cost Overhead Period Costs Fixed Variable Costs (Payments) for the purpose of Generating Revenues Groomer X Product Costs Day care attendant Period Costs X X Receptionist Direct Materials Kennel attendant x x Food and water bowls ................ Depreciation on kennels X Direct Labor Rent x Utilties and insurance x Grooming tub 48" X Overhead Depreciation on heating system x Clippers X Shampoo (Crystal Clear: five-gallon pail) X Towels X Inventory (Balance Sheet) Scissors (7-inch straight, ear & nose) X Toys (used in day care only) Cleaning products (used throughout) X Cost of Goods Sold (Income Statement) Selling and Admin Exp. (Income Statement) Dryer The highlighted cells in red are incorrect. I would suggest taking a look at the videos | posted in regards to this section and re-work these answers. If have questions or need more clarification, please feel free to e-mail me so we can discuss in more depth