- QUESTION 37 The following costs are found in the accounts of a manufacturer of electrical appliances. Please identify if the cost should be classified as period costs (PE) or that should be treated as product costs (PR). Electrical drive motors A. PE (period cost) Small drop of glue to hold internal molding in place B. PR (product cost Computer disks for recording administrativo costo Advertising in industry journals Factory supervisors salaries e Wages of metal molders Company President's salary QUESTION 38 Measurements may be qualitative or quantitative A Financial Accounting B. Managerial Accounting QUESTION 39 Which of the following is a typical example of a variable cost? A Rent B. Depreciation Ces commissions D. Salaries all ESTE