Factory heating cost is overhead cost and part of product cost as if there is no production there is no factory heating requires.
If factory building is used in production of units of product then it will be added to product cost as it is part of product to manufacture.
Product cost
It is period cost
Women have periods for free.
No. They are a product cost/factory overhead cost
Product cost classified further as a manufacturing overhead
If factory building is used in production of units of product then it will be added to product cost as it is part of product to manufacture.
Product cost
It is period cost
Women have periods for free.
Product cost
No. They are a product cost/factory overhead cost
period cost
Period cost
Supplies for an administrative office would be classified office supplies, which is always treated as a cost of a period. Supplies for a manufacturing company would be classified as a product cost, i.e. wood (supply) in order to make desks (end product).
It's a Product cost. Think Selling (Store) and Administrative(Office) cost for period cost. The machines are in the factory.
Salary of factory manager is Manufacturing overhead. and Manufacturing overhead is Product costs. So, It's not period cost.