Indicate whether the following costs of Colgate-Palmolive Company would be classified as direct materials cost, direct labor cost, or factory overhead cost:
a. Wages paid to Packaging Department employees
b. Maintenance supplies
c. Plant manager salary for the Morristown, Tennessee, toothpaste plant
d. Packaging materials
e. Depreciation on production machinery
f. Salary of process engineers
g. Depreciation on the Clarksville, Indiana, soap plant
h. Resins for soap and shampoo products
i. Scents and fragrances
j. Wages of production line employees