Which of these costs would be included on the selling and admin expense budget?

1. The fixed manufacturing overhead costs for the entire year are as follows:

Training and development $ 12,000

Property and business taxes 28,000

Supervisors salary 120,200

Depreciation on equipment 140,000

Insurance 60,000

Other 22,500

$ 382,700

• The property and business taxes for the factory are paid on June 30 of each year.

• The annual insurance premium for the factory is paid at the beginning of October each year.

• All other cash-related fixed manufacturing overhead costs are incurred evenly over the year and paid as incurred.

• Patio Comforts uses the straight line method of depreciation

Which of these costs would be included on the selling and admin expense budget?