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

Plant manager salary for the Iowa City, Iowa, plant

Maintenance supplies

Salary of process engineers

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

Scents and fragrances used in making soaps and detergents

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

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

Packaging materials

Resins for body wash products

Depreciation on the Auburn, Maine, manufacturing plant