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.

Item$/$Cost "Direct

Material" "Direct

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

Polyester$/$nylon 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