The four categories of resources are land, labor, capital, and entrepreneurship. Cotton may be considered a land resource, as it will be used to manufacture the textile with which the products are made. Labor would be considered as the seamstresses who stitch, cut and assemble the pieces. Capital could be the sewing machines or tools used to sew, cut and assemble. Entrepreneurship could be considered as the organization of all these activities and the design of the products.