Which of the following is not a product cost?
A) Depreciation of office furniture
B) Overhead
C) Direct labor
D) Direct materials

Question

Quizplus · Accepted Answer

Depreciation of office furniture is a period cost, not a product cost. Product costs are the costs incurred to produce and manufacture a product, including direct materials, direct labor, and overhead. Period costs, on the other hand, are expenses that are not directly tied to the production process, such as advertising, rent, and office equipment depreciation.

Which of the Following Is Not a Product Cost