A common cost that should not be assigned to a particular product on a segmented income statement is:

A. the product's advertising costs.

B. the salary of the corporation president.

C. direct materials costs.

D. the product manager's salary.

The correct answer to the following question is option B) the salary of the corporation president.

Explanation:

In the given question, all the options except option (B), would be assigned to a particular product, while segmenting on a income statement. A product advertising cost which a company incurred while promoting the product, the direct material cost which a company while in the production of project and a production managers salary would also be included in the product cost. A corporations president who is in the higher level of management in the company, is responsible for making decisions regarding company's vision, strategy development, public relations etc, his or her salary would not be included in product cost.