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Which of the following is NOT a period cost? Cost of a seminar concerning tax law updates that was attended by the company's controller. Salary

Which of the following is NOT a period cost?
Cost of a seminar concerning tax law updates that was attended by the
company's controller.
Salary qf a clerk who handles customer billing.
Insurance on a company showroom where customers can view new
products.
Depreciation of factory maintenance equipment
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