2A Which of the following is a period cost?

a.Power

b.Wages of an assembly worker

c.Sales commissions

d.Depreciation on factory equipment

2B

Compute factory overhead cost from the following costs:

Depreciation on factory buildings	$ 45,950
Depreciation on office equipment	32,980
Direct materials used	96,840
Indirect labor	6,580

a.$73,000

b.$52,530

c.$78,930

d.$96,840

2C

If the cost of direct materials is not a significant portion of the total product cost, it may be classified as:

a.miscellaneous costs.

b.selling and administrative costs.

c.factory overhead costs.

d.direct labor costs.