Classifying Costs

The following report was prepared for evaluating the performance of the plant manager of Second Hand Inc. Evaluate and correct this report.

Please help I can't get the first choice right... I tried maintenance salaries, promotional expenses, and sales salaries and it wasn't right. The only option I have left is Direct Labor but I'm not sure if it's right...

Second Hand Inc. Manufacturing Costs For the Quarter Ended June 30, 2014 Materials used in production (including $73,500 of indirect materials) Direct labor (including $110,300 maintenance salaries) Factory overhead $793,900 735,100 Supervisor salaries Heat, light, and power Sales salaries Promotional expenses Insurance and property taxes-plant Insurance and property taxes-corporate offices Depreciation-plant and equipment Depreciation-corporate offices 676,300 183,800 455,800 411,700 198,500 286,700 161,700 117,600 $4,021,100 Total