Which of the following is considered a period cost?

A. Depreciation on plant equipment

B. Selling expenses

C. Direct labor incurred

D. Direct materials

B. Selling expenses

Explanation:

The period cost is that cost which is not capitalized. It is incurred when the time passes. It is totally associated with the selling and administrative section of the income statement

So, the period cost is the selling expenses

While the other cost which are mentioned are come under the product cost. Therefore, it is not relevant. Hence, ignored it