EX 18-3 Classifying costs as factory overhead Which of the following items are properly classified as part of factory overhead for Caterpillar, a maker of heavy machinery and equipment? a. Factory supplies used in the Danville, Kentucky, tractor tread plant b. Interest expense on debt c. Amortization of patents on new assembly process d. Steel plate e. Plant manager's salary at Aurora, Illinois, manufacturing plant f. Vice president of finance's salary g. Property taxes on the Aurora, Illinois, manufacturing plant h. Consultant fees for a study of production line employee productivity i. Sales incentive fees to dealers j. Depreciation on Peoria, Illinois, headquarters building OBJ. 2