$1.$ Select the correct sentence for errors in the preceding report.

$1.$ The maintenance salaries of $$84,400$ and indirect materials of $$56,200$ should be included as factory overhead.

$2.$ The indirect materials of $$56,200$ should be included as factory overhead.

$3.$ The maintenance salaries of $$84,400$ should be included as factory overhead.

$4.$ Half of the maintenance salaries of $$84,400$ and indirect materials of $$56,200$ should be included as factory overhead.