Need assistance with classifying all of these - I started to do it but I do not think it is correct.

HOME Paws 'n Claws MILESTONE 1 - Cost Classification Exercise INSTRUCTIONS: Putting an Xin the appropriate spot, classify the costs highlighted in yellow as: Direct Material, Direct Labor, Overhead, or Period Costs. Other costs have been provided for you. The fixed and variable cost classifications have been provided for you. For more information see Objective 1 in Chapter 5. Item/Cost Direct Material Direct Labor Overhead Period Costs Fixed Variable Costs (Payments) for the purpose of Generating Revenues Groomer Product Costs Period Costs Day care attendant . Receptionist Direct Materials Kennel attendant Food and water bowls ................................... Depreciation on kennels ... Rent Direct Labor Overhead Utilties and insurance Grooming tub 48" --- Depreciation on heating system Clippers Shampoo (Crystal Clear: five-gallon pai ....................................................... Towels Inventory (Balance Sheet) X Scissors (7-inch straight, ear & nose) . Toys (used in day care only) ... Cleaning products (used throughout) ... Dryer Cost of Goods Sold (Income Statement) Selling and Admin Exp. (Income Statement)