What are the two main advantages of a business over a business and a partnership? What are the two main disadvantages of a business? Specify whether the following costs are classified as direct material costs, direct labour costs or factory overhead by Procter & Gamble, a consumer products manufacturer: e. Perfumes and perfumes used in the manufacture of soaps and laundry detergents. Of the three factors you found that could lead to an increase in overall supply, which one do you think would be the easiest for the government to influence? Explain your answer.