Indicate whether the following costs of Procter & Gamble, a maker of consumer products, would be classified as direct materials costs, direct labor costs, or factory overhead cost:

1. Plant manager salary for the Iowa City, Iowa, plant

2. Maintenance supplies

3. Salary of process engineers

4. Wages paid to Packaging Department employees in the Bear River City, Utah, paper products plant

5. Scents and fragrances used in making soaps and detergents

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

7. Depreciation on assembly line in the Mehoopany, Pennsylvania, paper products plant

8. Packaging materials

9. Resins for body wash products

10. Depreciation on the Auburn, Maine, manufacturing plant

Classify the costs above as (1) materials, (2) labor or (3) factory overhead. Provide a list from 1 through 10 and enter the classification cost per description; you do not need to repeat the description per above or describe your classification.