5. Which of the following companies has all costs along the value chain accounted for as period costs? A. Service Corporation B. Merchandising Corporation C. Manufacturing Corporation D. None of the above 6. A manufacturer would treat direct materials, direct labour, and overhead as: A. inventoriable product costs. B. period costs. C. both inventoriable product and period costs. D. neither inventoriable product nor period costs. 7. Which of the following is NOT a relevant cost when buying new manufacturing equipment? A. Sales tax B. Cost of machine being replaced C. Purchase price D. Insurance on the machine Which of the following is a fixed cost for a plant that manufactures iPods? A Plastic used to make the cases B Employee wages for assembly C Computer chip used in cach iPod D Straight-line depreciation on stamping machine used to form iPod cases 19 Which of the following is a variable cost for a plant that manufactures iPods? Advertising costs . Salary of payroll clerk C Straight line depreciation of warehouse building D. Wire used for the headphones