Depreciation on a Personal Computer Used in the Marketing Department

Multiple Choice

Depreciation on a personal computer used in the marketing department of a manufacturing company would be classified as:

A) a product cost that is fixed with respect to the company's output.
B) a period cost that is fixed with respect to the company's output.
C) a product cost that is variable with respect to the company's output.
D) a period cost that is variable with respect to the company's output.