Indicate whether the following costs of Colgate-Palmolive Company would be classified as 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