Which of the following is a period cost?

A) depreciation on factory lunchroom furniture
B) salary of telephone receptionist in the sales office
C) salary of a security guard for the factory parking lot
D) computer chips used by a computer manufacturer

Period Cost

Expenses that are not directly tied to the production of goods or services and are charged to the period in which they are incurred.

Factory Lunchroom

A designated area within a factory where workers can eat meals during breaks.

Sales Office

A designated space or area where sales activities and transactions are conducted.