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which are product costs and which are period costs? C) Marquess Corporation has

ID: 2591337 • Letter: W

Question

which are product costs and which are period costs?

C) Marquess Corporation has provided the following partial listing of costs incurre during May: [10 points] Marketing salaries Property taxes, factory Administrative travel Sales commissions Indirect labor Direct materials Advertising Depreciation of production equipment Direct labor $ 39,000 $ 8,000 $ 102,000 $ 73,000 $ 31,000 S 197,000 S 145,000 S 39,000 $ 78,000 Required a. What is the total amount of product cost listed above? Show your work. b. What is the total amount of period cost listed above? Show your work.

Explanation / Answer

Answer: Product costs contains resources directly used in manufacturing the product.

Under it comes Direct material, direct labour and manufacturing overhead

Here, under product cost will come

Direct labour $78000

Direct material $197000

Manufacturing overhead under product cost will contain

Property taxes, factory $8000

Indirect labour $31000

Depreciation of production equipment $39000

Total product costs $353000

Period costs : other than product costs. it is not related to manufcturing of the product and are annual costs which occur irrelevant of the production

Marketing salaries $39000

Administrative travel $102000

Sales commissions $73000

Advertising $145000

Total period costs $359000