Which of the following items are properly classified as part of factory overhead for Caterpillar?
a. Factory supplies used in the Morganton, North Carolina, engine parts plant
b. Amortization of patents on new assembly process
c. Steel plate
d. Vice president of finance’s salary
e. Sales incentive fees to dealers
f. Depreciation on Peoria, Illinois, headquarters building
g. Interest expense on debt
h. Plant manager’s salary at Aurora, Illinois, manufacturing plant
i. Consultant fees for a study of production line employee productivity
j. Property taxes on the Danville, Kentucky, tractor tread plant