=+E10-3 Classifying costs as factory overhead Obj 2 Which ofthe following items are properly classified as part

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=+E10-3 Classifying costs as factory overhead Obj 2 Which ofthe following items are properly classified as part offactory overhead for Caterpillar?

a. Vice president offinances salary

b. Interest expense on debt

c. Plant managers salary at Aurora, Illinois, manufacturing plant

d. Consultant fees for a study of produc¬

tion line employee productivity

e. Factory supplies used in the Morganton, North Carolina, engine parts plant

f. Amortization ofpatents on new assembly process g. Steel plate h. Depreciation on Peoria, Illinois, headquar¬

ters building i. Property taxes on the Danville, Kentucky, tractor tread plant j. Sales incentive fees to dealers Accounting Systemsfor Manufacturing Businesses 379

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