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

$1.$ The maintenance salaries of $$106,200$ and indirect materials of $$70,800$ should be included as factory overhead.

$2.$ The indirect materials of $$70,800$ should be included as factory overhead.

$3.$ The maintenance salaries of $$106,200$ should be included as factory overhead.

$4.$ Half of the maintenance salaries of $$106,200$ and indirect materials of $$70,800$ should be included as factory overhead.

$1234$