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