Please identify Instructions: For each item or cost, classify as: Direct materials, direct labor, manufacturing overhead, or period cost

Groomer, Day care attendant, Receptionist, Kennel attendant, Food and water bowls, Fencing for day care area, Installation of fencing, Dog grooming arm (attaches to table,) ,12 kennels cost , Depreciation on kennels , Rent , Utilties and insurance , Grooming table, Grooming tub 48", Heating system , Depreciation on heating system, Clippers , Shampoo (Crystal Clear: five-gallon pail) ,Cage bank (set of five) , Salon Tuff Capri mobile carry cart , Towels, Scissors (7-inch straight, ear & nose), Toys (used in day care only), Cleaning products (used throughout), Dryer, Rubberized flooring (day care), Loan, Draw