Identify all the costs that would be considered part of factory overhead and put an OH in the code column next to them. Identify all the costs that would be consider Selling, General and Administrative expenses and code them as SGA. Leave an item blank if it doesn't fall to either of the categories.

Account	Amount
Supervisor salary	127,000
Production supplies	14,000
WIP January 1	135,000
WIP December 31	142,000
Administrative salaries	404,000
Depreciation - manufacturing	113,000
Direct Labor - production	662,000
Water & Sewer - maunfacturing	1,300
Water & Sewer - administrative	900
Finished Goods - January 1	147,000
Finished Goods - December 31	160,000
Heat, light, & Power - manufacturing	87,000
Marketing costs	185,000
Misc. manufacturing costs	15,000
Plant maintenance and repairs	68,000
Insurance - manufacturing facility	5,800
Raw Materials Purchases	504,000
Raw Materials - January 1	102,000
Raw Materials - December 31	81,000
Sales Revenue	2,488,000
Indirect labor	22,000
Heat, light, & Power - administrative	22,600
Depreciation - administrative	40,500
Selling costs	19,300
Factory security system	15,550
Property taxes - manufacturing	6,600
Property taxes - administrative	2,000
Insurance - admistrative	4,150
TOTAL FACTORY OVERHEAD
TOTAL SELLING AND ADMINISTRATIVE