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