B. Directions: Identify the following whether TOOL, MATERIAL and EQUIPMENT. Write your answer on the space provided before the number 1. Nail pusher 6. Foot Spa Machine 2. Cotton 7. Toe Nail separator 3. Cuticle nail remover. 8. Alcohol 4. Timer 9. Cuticle Remover 5. Manicurist's Chair 10. Foot Soak