xxx XXX x x xxx B D F G Direct Direct 9 Item/Cost Material Labor Overhead Period Costs Fixed Variable 12 Salary-Collar maker xxx xxx x x 13 Salary-Leash maker 14 Salary Harness maker 15 Salary-Receptionist 16 High-tensile strength nylon webbing 17 Polyester/nylon ribbons 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 xxxx x x x x