Which one of the following costs would not be inventoriable?

A) Period costs
B) Factory insurance costs
C) Indirect materials
D) Indirect labor costs

Inventoriable

Costs or goods that are considered inventory and can be accounted for as assets until they are sold or used.

Period Costs

Expenses that are not directly tied to the production of goods, such as sales, administration, and other overhead costs.

Factory Insurance

A type of insurance policy that provides coverage against losses or damages to a manufacturing facility and its operations.