Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 35

Classifying costs as materials, labor, or factory overhead
Indicate whether the following costs of Protector Gamble, a maker of consumer products, would be classified as direct materials cost, direct labor cost, or factory overhead cost.
a. Plant manager salary for the Iowa City, Iowa, plan.
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 detergent
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