Insurance expense incurred on a factory building would be treated as a Operiod cost product cost selling cost direct cost Which of the following is not a factory overhead cost? salaries of production supervisors insurance on factory equipment materials used directly in the manufacturing process of the product property tax on factory building Which of the following is a period cost? salary of telephone receptionist in the sales office depreciation on factory lunchroom furniture salary of a security guard for the factory parking lot computer chips used by a computer manufacturer