Answer: D. A manager's salary for work that is done in the corporate head office.
It is a cost incur in the process of production, but has no relationship with the production inventory, for example a manager and other worker's salary, marketing expenses, rent, advertising expenses, etc.
Explanation:
A period cost is also known as period expenses, it is a cost incur during a period when a business has no production, or business activities, it is a type of cost that cannot be recorded as production asset, production inventory, prepaid expenses, period cost are easily linked with accounting period and time than being linked with any production process or finished product.
