Product or Period Cost

Office Rent Expense

• Product Cost
• Period Cost

Factory Rent Expense

• Product Cost
• Period Cost

Office Builiding - Depreciation

• Product Cost
• Period Cost

Factory Building - Depreciation

• Product Cost
• Period Cost

Salary of the Payroll Officer

• Product Cost
• Period Cost

Advertising Expense

• Product Cost
• Period Cost

Salary of Deliveryman

• Product Cost
• Period Cost

Factory Electricity Expense

• Product Cost
• Period Cost

Office Supplies

• Product Cost
• Period Cost

Salary of the Company President

• Product Cost
• Period Cost