Classifying Costs as Materials, Labor, or Factory Overhead Indicate whether the following costs of Procter...
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Accounting
Classifying Costs as Materials, Labor, or Factory Overhead
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:
| Cost | Classification |
| a. Plant manager salary for the Iowa City, Iowa, plant | |
| b. Maintenance supplies | |
| c. Salary of process engineers | |
| d. Wages paid to Packaging Department employees in the Bear River City, Utah, paper products plant | |
| e. Scents and fragrances used in making soaps and detergents | |
| f. Wages of production line employees at the Pineville, Louisiana, soap and detergent plant | |
| g. Depreciation on assembly line in the Mehoopany, Pennsylvania, paper products plant | |
| h. Packaging materials | |
| i. Resins for body wash products | |
| j. Depreciation on the Auburn, Maine, manufacturing plant |
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