Answer:
tools
•callous remover
•mixing bowl
•foot blush
•cuticle nipper
•nail file
•pumice stone
•nail cutter
•nail brush
Material
•mertiolate
•cotton
•acetone
•base coat
•cuticle softener
•nail polish
Equipment
•Sterilizer
•Foot spa machine
•chair
•manicure table
•timer
•trolley