Indicate whether the following costs of Colgate-Palmolive Company, a maker of consumer products, would be classified as direct materials cost, direct labor cost, or factory overhead cost:
a. Maintenance supplies
b. Wages of production line employees
c. Depreciation on production machinery
d. Resins for soap and shampoo products
e. Plant manager salary for the Clarksville, Indiana, soap plant
f. Packaging materials
g. Depreciation on the Morristown, Tennessee, toothpaste plant
h. Wages paid to Packaging Department employees
i. Scents and fragrances
j. Salary of process engineers
Assume that the amount of each of the following items is material to the financial statements. Classify each item as either normally recurring (NR) or extraordinary (E).
| a. Maintenance supplies | Factory overhead cost |
| b. Wages of production line employees | Direct labor cost |
| c. Depreciation on production machinery | Factory overhead cost |
| d. Resins for soap and shampoo products | Direct materials cost |
| e. Plant manager salary for the Clarksville, Indiana, soap plant | Factory overhead cost |
| f. Packaging materials | Direct materials cost |
| g. Depreciation on the Morristown, Tennessee, toothpaste plant | Factory overhead cost |
| h. Wages paid to Packaging Department employees | Direct labor cost |
| i. Scents and fragrances | Direct materials cost |
| j. Salary of process engineers | Factory overhead cost |
