Which of the Following Is a Period Cost

Multiple Choice

Which of the following is a period cost?

A) costs incurred to provide customer service such as the operation of a 800 phone line to trouble shoot product problems and to answer questions about product warranties
B) the cost of materials used to make a product when those materials are an insignificant part of the finished product
C) the cost of direct labor
D) the amount of depreciation expense recognized because of the use of plant assets such as building and equipment