In reviewing Reagin Company’s September accounting records, Lowell Inman, the chief accountant, noted the following depreciation costs.
1. Factory buildings—$36,000.
2. Computers used in manufacturing—$5,000.
3. A building used to display finished products—$9,600.
4. Trucks used to deliver merchandise to customers—$18,000.
5. Forklifts used in the factory—$30,000.
6. Furniture used in the president’s office—$7,500.
7. Elevators in administrative buildings—$12,000.
8. Factory machinery—$31,000.

Required
a. What amount of depreciation cost would be classified as selling, general, and administrative expense?
b. Assume that Reagin manufactured 3,000 units of product and sold 2,000 units of product during the month of September. Determine the amount of depreciation cost that would be included in cost of goods sold.