Which of the following is a period cost? a. administrative cost b. direct materials cost c. manufacturing overhead d. direct labor cost

Option (A) is correct.

Explanation:

Correct option: Administrative cost

Administrative cost is a period cost. Period cost is generally associated with the time. The costs which are included in the period cost, are not related with the production procedure. These costs doesn't affect the one specific product, it involves in various products over a period of time.

Example of period cost are as follows:

(1) Selling cost

(2) General cost

(3) Administrative cost

Period costs are considered as an expenses, those incurred during an accounting period.

if you use only 25 for your entertainment and only 200 for the groceries that you really need and take out the 50 per month for the computer then that should be enough

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.