Please provide the correct cost classifications for the ones highlighted in yellow and provide explanations if possible.

XYZ Corporation MILESTONE 1 - Cost Classification Exercise INSTRUCTIONS: Putting an X in the appropriate spot, classify the costs highlighted in yellow as: Direct Material, Direct Labor, Overhead, or Period Costs. Other costs have been provided for you. The fixed and variable cost classifications have been provided for you. For more information see Objective 1 in Chapter 5. Item/Cost Direct Material Direct Labor Overhead Period Costs Fixed Variable Groomer X Day care attendant Receptionist Kennel attendant X Food and water bowls Depreciation on kennels Rent Utilties and insurance Grooming tub 48" Depreciation on heating system Clippers Shampoo (Crystal Clear: five-gallon pl X X X X X X Towels Scissors (7-inch straight, ear & nose) Toys (used in day care only) Cleaning products (used throughout) Dryer