4. Half of sales salaries, prornotionas, 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 ove b. Prepare a corrected report. The following is a manufacturing cost report of Marchina Ants in a. 1. select the correct sentence for errors in the preceding teport. 1. The maintenance salaries of $107,500 and indirect materials of $71,700 should be included as factory overhead. 2. The indirect materiats of 571.700 should be induded as factory overhead