Classifying Costs The following is a manufacturing cost report of Marching Arts Inc. Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 Materials used in production (including $73,300 of indirect materials) $791,500 Direct labor (including $109,900 maintenance salaries) 732,900 Factory overhead: Supervisor salaries-plant 674.300 Heat, light, and power-plant 183,200 Sales salaries 454,400 Promotional expenses 410,400 Insurance and property taxes--plant 197,900 Insurance and property taxes-corporate offices 285,800 Depreciation-plant and equipment 161,200 Depreciation--corporate offices 117.300 Total $4,008,900 a. 1. Select the correct sentence for errors in the preceding report a. 1. Select the correct sentence for errors in the preceding report 1. The maintenance salaries of $109,900 and indirect materials of $73,300 should be included as factory overhead. 2. The Indirect materials of $73,200 should be included as factory overhead. 3. The maintenance salaries of $109,900 should be included as factory overhead, 4. Half of the maintenance, salaries of $109,900 and indirect materials of $73,300 should be included as factory overhead. 1 a. 2. Select the correct sentence for errors in the preceding report. 1. Sales safarles, promotional expenses, corporate office Insurance and property taxes, and corporate office depredation should not be included in factory overhead