Materials used in production $($including$$73,400$ of indirect materials$)$$$792,300$Direct labor $($including $$110,000$ maintenance salaries$)733,600$Factory overhead: Supervisor salariesplant$674,900$ Heat, light, and powerplant$183,400$ Sales salaries$454,800$ Promotional expenses$410,800$ Insurance and property taxesplant$198,100$ Insurance and property taxescorporate offices$286,100$ Depreciationplant and equipment$161,400$ Depreciationcorporate offices$117,400$Total$$4,012,800$Question Content Areaa. $1.$ Select the correct sentence for errors in the preceding report$\mathrm{.}1.$ The maintenance salaries of $$110,000$ and indirect materials of $$73,400$ should be included as factory overhead$\mathrm{.}2.$ The indirect materials of $$73,400$ should be included as factory overhead$\mathrm{.}3.$ The maintenance salaries of $$110,000$ should be included as factory overhead$\mathrm{.}4.$ Half of the maintenance salaries of $$110,000$ and indirect materials of $$73,400$ should be included as factory overhead.a$.2.$ Select the correct sentence for errors in the preceding report$\mathrm{.}1.$ Sales salaries, promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead$\mathrm{.}2.$ Promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead$\mathrm{.}3.$ Sales salaries, promotional expenses, corporate office insurance and property taxes should not be included in factory overhead$\mathrm{.}4.$ Half of sales salaries, promotional expenses, corporate office insurance and property taxes, and corporate office depreciation should not be included in factory overhead.Question Content Areab. Prepare a corrected report.Marching Ants Inc.Manufacturing CostsFor the Quarter Ended June $30$Costs TypeAmountAmount$$-$ Select $--$ Select $-$Factory overhead:$$-$ Select $--$ Select $--$ Select $--$ Select $--$ Select $--$ Select $-$Total factory overheadTotal factory overheadTotal$