A manufacturer, such as BMW, would

A. use a purchases account to calculate COGS.

B. have three classes of inventory: DM, DL, and OH. C. be a push manufacturer, using Fords model. D. None of the above are true.

Which of the following should be classified as a period cost?

A. Salaries of personnel who perform quality control oversight on the plant floor.

B. Salaries of personnel who move work in process from the production line to finished goods.

C. Salaries of personnel who inspect work in process. D. None of these should be classified as period costs.