Milestone One - Cost Classification 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. Direct Material Direct Labor Overhead Period Costs Fixed Variable XXX X X X Item/Cost Salary - Collar maker Salary - Leash maker Salary - Harness maker Salary - Receptionist High-tensile strength nylon webbing Polyesterylon ribbons Buckles made of cast hardware Depreciation on sewing machines Rent Utilities and Insurance Scissors, thread, and cording Price tags Office supplies Oter business equipment Loan payment Salary to self XXXX X