Classifying Costs as Materials, Labor, or Factory Overhead

Cost

Classification

a$.$ Depreciation on assembly line equipment in the Mehoopany, Pennsylvania, paper products plant

b$.$ Packaging materials

c$.$ Maintenance supplies

d$.$ Licensing payments for use of Disney characters on children's products

e$.$ Paper used in bath tissue

f$.$ Salary for process engineers

g$.$ Chemicals for body wash products

h$.$ Plant manager salary for the Iowa City, Iowa, plant

i$.$ Scents and fragrances used in making soaps and detergents

j$.$ Wages of production line employees at the Pineville, Louisiana, soap and detergent plant