Which one of the following is an example of a period cost? Workers' compensation insurance on factory workers' wages allocated to the factory. Payroll accountant's salary for work that is done in the corporate head office Packaging materials for finished products A change in benefits for the union workers who work in the New York factory of a Fortune 1000 manufacturer. Direct materials and direct labor of a company total $9100000. If manufacturing overhead is $4550000, what is direct labor cost? $9100000. $0. Cannot be determined from the information provided. $4550000