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".

Supervisor salary

Production supplies

WIP January 1

WIP December 31

Administrative salaries

Depreciation - manufacturing

Direct Labor - production

Water & Sewer - maunfacturing

Water & Sewer - administrative

Finished Goods - January 1

Finished Goods - December 31

Heat, light, & Power - manufacturing

Marketing costs

Misc. manufacturing costs

Plant maintenance and repairs

Insurance - manufacturing facility

Raw Materials Purchases

Raw Materials - January 1

Raw Materials - December 31

Sales Revenue

Indirect labor

Heat, light, & Power - administrative

Depreciation - administrative

Selling costs

Factory security system

Property taxes - manufacturing

Property taxes - administrative

Insurance - admistrative

TOTAL FACTORY OVERHEAD

TOTAL SELLING AND ADMINISTRATIVE