E10-2 Classifying costs as materials, labor, or factory overhead Indicate whether the following costs of Colgate-Palmolive Company would be classified direct materials cost, direct labor cost, or factory overhead cost: a. Bottles in which mouthwashes are sold b. Depreciation on production machinery c. Depreciation on the soap plant d. Maintenance supplies e. Packaging department employees wages f. Plant manager salary, toothpaste plant g. Resins for soap and shampoo products h. Salary of process engineers i. Scents and fragrances j. Wages of production line employees Classifying costs as product or period costs 10-4 For apparel manufacturer Ann Taylor product cost or a period cost: Ann Taylor, Inc., classify each of the following costs as either a a. Advertising expenses b. Corporate controller's salary c. Depreciation on office equipment d. Depreciation on sewing machines e. Fabric used during production f. Factory janitorial supplies g. Factory supervisors' salaries h. Property taxes on factory building and equipment i. Oil used to lubricate sewing machines j. Repairs and maintenance costs for sewing machines k. Research and development costs 1. Salaries of distribution center personnel m. Salary of production quality control supervisor n. Sales commissions o. Utility costs for office building p. Travel costs of salespersons 9. Wages of sewing machine operators