Classifying Costs as Factory Overhead

Which of the following items are properly classified as part of factory overhead for Ford Motor Company $($F$),$ a maker of heavy automobiles and trucks?

Item Part of Factory Overhead: Yes$/$No

a$.$ Air conditioner units for installation in vehicles

b$.$ Consultant fees for a study of production line efficiency

c$.$ Dealership sales incentives

d$.$ Depreciation on headquarters building in Dearborn, Michigan

e$.$ Depreciation on mechanical robots used on the assembly line

f$.$ Leather to be used on vehicles that have leather interiors

g$.$ Machine lubricant used to maintain the assembly line at the Louisville, Kentucky, assembly plant

h$.$ Plant manager$$s salary at Buffalo, New York, stamping plant, which manufactures auto and truck subassemblies

i$.$ Property taxes on the Dearborn, Michigan, headquarters building

j$.$ Vice president of human resource$$s salary