Which One of the Following Costs Is Classified as a Period

Multiple Choice

Which one of the following costs is classified as a period cost? (CIA adapted)

A) The wages of the workers on the shipping docks who load completed products onto outgoing trucks.
B) The wages of a worker paid for idle time resulting from a machine breakdown in the molding department.
C) The payments for employee (fringe) benefits paid on behalf of the workers in the manufacturing plant.
D) The wages paid to workers for reworking defective products that failed the quality inspection upon completion.