Classifying Costs as Materials, Labor, or Factory Overhead Indicate whether the following costs of Procter & Gamble, a maker of consumer products, would be classified as direct materials cost, direct labor cost, or factory overhead cost: Cost a. Resins for body wash products b. Scents and fragrances used in making soaps and detergents c. Plant manager salary for the Iowa City, Iowa, plant d. Depreciation on the Auburn, Maine, manufacturing plant e. Depreciation on assembly line in the Mehoopany, Pennsylvania, paper products plant f. Maintenance supplies g. Packaging materials, which are a significant portion of the total product cost h. Wages of production line employees at the Pineville, Louisiana, soap and detergent plant I. Wages paid to Packaging Department employees in the Bear River City, Utah, paper products plant 1. Salary of process engineers Classification