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1.Which of the following best describes a period cost?
A. A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
B.A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.
C.A cost that is identified with a unit produced during the period, and is included in the value of
inventory. The cost is treated as an expense for the period when the inventory is actually sold.
D.A cost that is incurred regularly every period, eg every month or quarter. (2 marks)
2. A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?
A.As a direct labour cost
B. As a direct production expense
C. As a production overhead
D. As an administration overhead (2 marks)
