Classifying Costs as Materials, Labor, or Factory Overhead Indicate whether the following costs of Procter & Gamble (PG), a maker of consumer products, would be classified as direct materials cost, direct labor cost, or factory overhead cost: Cost Classification a. Depreciation on assembly line equipment in the Mehoopany, Pennsylvania, paper products plant b. Licensing payments for use of Disney characters on children products c. Maintenance supplies d. Packaging materials e. Paper used in bath tissue f. Plant manager salary for the lowa City, Iowa, plant g. Resins for body wash products h. Salary of process engineers I. Scents and fragrances used in making soaps and detergents 1. Wages of production line employees at the Pineville, Louisiana, soap and detergent plant