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Finlon Upholstery, Incorporated, uses a job$-$order costing system to accumulate manufacturing costs. The company's

work$-$in$-$process on December $31,20$x$1,$ consisted of one job $($number $2077),$ which was carried on the year$-$end balance

sheet at $$156,800.$ There was no finished$-$goods inventory on this date.

Finlon applies manufacturing overhead to production on the basis of direct$-$labor cost. $($The budgeted direct$-$labor cost is

the company's practical capacity, in terms of direct$-$labor hours, multiplied by the budgeted direct$-$labor rate.$)$ Budgeted

totals for $202$ for direct labor and manufacturing overhead are $$4,200,000$ and $$5,460,000,$ respectively. Actual results

for the year follow.

Job number $2077$ was completed in January $20$x$2$; there was no work in process at year$-$end. All jobs produced during

$202$ were sold with the exception of job number $2143,$ which contained direct$-$material costs of $$156,000$ and direct$-$labor

charges of $$85,000.$ The company charges any under$-$ or overapplied overhead to Cost of Goods Sold.

Would it be appropriate to include selling and administrative expenses in either manufacturing overhead or cost of goods sold?