Select the correct sentence for errors in the preceding report.

$1.$ The maintenance salaries of $$65,900$ and indirect materials of $$43,900$ should be included as factory overhead.

$2.$ The indirect materials of $$43,900$ should be included as factory overhead.

$3.$ The maintenance salaries of $$65,900$ should be included as factory overhead.

$4.$ Half of the maintenance salaries of $$65,900$ and indirect materials of $$43,900$ should be included as factory overhead.