Loan payment, I have seen it considered both a overhead expense and a period cost? Wanting to make sure I am on the right track with this.

Direct Direct 9 Item/Cost Material Labor Overhead Period Costs .2 Salary - Collar maker .3 Salary - Leash maker .4 Salary - Harness maker .5 Salary - Receptionist .6 Hightensile strength nylon webbing .7 Polyesterylon ribbons .8 Buckles made of cast hardware .9 Depreciation on sewing machines :0 Rent :1 Utilities and insurance :2 Scissors, thread, and cording :3 Price tags :4 Office supplies 5 Other business equipment :6 Loan payment Cost Classification ' Variable and Fixed C... i Contribution Margin... Break-Even Analysis C 1 - n