Which of the following items are properly classified as part of factory overhead for John Deere & Co.?
a. Plant manager’s salary at Greeneville, Tennessee, turf care products plant
b. Depreciation on Moline, Illinois, headquarters building
c. Property taxes on Klemme, Iowa, components plant
d. Chief financial officer’s salary
e. Steel plate
f. Sales incentive fees to dealers
g. Amortization of patents on a new welding process
h. Interest expense on debt
i. Consultant fees for surveying production employee morale
j. Factory supplies used in the Kenersville, North Carolina, hydraulic excavator factory