770 Chapter 15 Introduction to Manager Accounting EX 15-2 Classifying costs as materials, labor, or factory overhead Indicate whether the following costs of Procter & Gamble, a maker of consumer produse would be classified as direct materials cost, direct labor cost, or factory overhead cost WORD A Plant manager salary for the lowa City, lowa, plant & Maintenance supplies C Salary of process engineers D. Wages paid to Packaging Department employees in the Bear River City, Utah, paper products plant E Scents and fragrances used in making soaps and detergents F. Wages of production line employees at the Pineville, Louisiana, soap and detergent plant G Depreciation on assembly line in the Mehoapany, Pennsylvania, paper products plant H Packaging materials Resins for body wash products 4. Depreciation on the Auburn, Maine, manufacturing plant