$2.$ Select the correct sentence for errors in the preceding report.

$1.$ Sales salaries, promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead.

$2.$ Promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead.

$3.$ Sales salaries, promotional expenses, corporate office insurance and property taxes should not be included in factory overhead.

$4.$ Half of sales salaries, promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead.