Which is a period cost rather than a product cost ? (1) Direct materials (2) Variable overhead (3) Fixed overhead (4) Abnormal spoilage

Material , Labor , and overhead ( both fixed and variable ) are examples of product costs . Abnormal spoilage is not in production process and should be charged to a loss account in the period that detection of the spoilage occurs .

So the answer is Abnormal spoilage

Abnormal spoilage

Abnormal spoilage

Abnormal spoilage

Abnormal spoilage

Abnormal spoilage

Abnormal Spoilage

Variable overhead