Classifying costs as materials, labors, or factory overhead

Indicate whether the following costs of Colgate-Palmolive Co., a maker of consumer products, would be classified as direct materials costs, direct labor cost, or factory over head cost:

a. Maintenance supplies

b. Wages of production line employees

c. Depreciation on production machinery

d. Resins for soap and shampoo products

e. Plant manager salary for the Clarksville, Indiana, soap plant

f. Packaging materials