Each of the following would be a period cost except: the salary of the company president's secretary. the cost of a general accounting office. depreciation of a machine used in manufacturing. sales commissions. Within the relevant range, variable cost per unit will: increase as the level of activity increases. remain constant. decrease as the level of activity increases. none of these. An example of a committed fixed cost is: a training program for salespersons. executive travel expenses. property taxes on the factory building. new product research and development. When a decision is made among a number of alternatives, the benefit that is lost by choosing one alternative over another is the: realized cost. opportunity cost. conversion cost. accrued cost. The following costs were incurred in September: Conversion costs during the month totaled: $50,000 $59,000 $137,000 $67,000