Which one of the following is an example of a period cost? Select one: A. A change in benefits for the union workers who work in the New York plant of a Fortune 1000 manufacturer B. Workers' compensation insurance on factory workers' wages allocated to the factory C. A box cost associated with computers D. A manager's salary for work that is done in the corporate head office

Answer: D. A manager's salary for work that is done in the corporate head office.

It is a cost incur in the process of production, but has no relationship with the production inventory, for example a manager and other worker's salary, marketing expenses, rent, advertising expenses, etc.

Explanation:

A period cost is also known as period expenses, it is a cost incur during a period when a business has no production, or business activities, it is a type of cost that cannot be recorded as production asset, production inventory, prepaid expenses, period cost are easily linked with accounting period and time than being linked with any production process or finished product.