1.The correct answer is ：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.
A period cost is charged against the sales for the period. It is not carried forward in inventory to a future period.
2.The correct answer is ：C
As a production overhead
The supervisors are engaged in the production activity, therefore as an administration overhead can be eliminated.
They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates 'as a direct labour cost 1 and 'as a direct production expense'.
The salaries are indirect productionoverhead costs, therefore as a production overhead is correct.
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