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 Item/Cost 2 Salary Collar maker 3 Salary - Leash maker 4 Salary Harness maker 5 Salary Receptionist 6 High-tensile strength nylon webbing X 17 Polyester/nylon ribbons X X 18 Buckles made of cast hardware 19 Depreciation on sewing machines 20 Rent 21 Utilities and insurance 22 Scissors, thread, and cording 23 Price tags 24 Office supplies 25 Other business equipment 26 Loan payment 27 Salary to self 28 29 30 Direct Labor Overhead Period Costs Fixed X X X X X X X X X X X X X X X X X X X + X X X X