Part II - Multiple Choice (2 Points Each). 11. An Internal Control System is not focused on which of the following: a. Ensuring reliable accounting. b. Protecting assets. c. Upholding company policies. d. Setting marketing strategy e. Promoting efficient operations. 12. Which of the following would not be considered a factory overhead item: a. Costs of insuring production assets. b. Renting the factory building. c. Sales Commissions on Finished Goods Sales d. Using factory utilities. e. Depreciating factory equipment not directly related to a specific process