I have listed these items under different cost classifications for a dog grooming, boarding, and day care business. I want to check to see if my answers are correct.

direct materials- grooming table, grooming tub, dog grooming arm, salon tuff capri mobile cart, shampoo (5 gallon pail), clipper(s), scissors, bowls (used throughout the business), towels (used throughout the business), dryer, cleaning products, heating system

Direct labor- groomer, day care attendant, kennel attendant, receptionist

manufacturing overhead- rent, depreciation on kennels, utilities and insurance, depreciation on heating system, loan, draw

period costs- cage bank (set of five), toys (used in daycare), rubberized floor (used in daycare only), fencing for daycare area, installation of fencing, 12 kennels cost