S 14-3 (Algo) Classifying direct materials, direct labor, and overhead LO C2 A company manufactures tennis balls. Classify each of the following costs as either direct materials, direct labor, or factory overhead. 1. Factory maintenance. 2. Factory manager's salary. 3. Indirect materials used in making goods. 4. Felt covering of tennis ball. 5. Factory insurance used up. 6. Wages paid to assembly workers