what is the period cost?

Given the following costs: (Inv balances as of December 31) 2019 2018 21 Raw materials 25 inventory Work-in-process (WIP) inventory 40 Finished gods 35 inventory 45 30 Revenue 320 Direct Materials Cost 66 25 Factory utilities Accrued Factory rent IT 10 42 75 3 Direct labor cost Bad debt expense Factory expansion cost VP Manufacturing Indirect materials 40 20 5 Other factory costs 50