Which Of The Following Is Not A Period Cost?

(Correct Answer Below)

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Which Of The Following Is Not A Period Cost?

a) Salary of a billing clerk. b) Monthly depreciation of the equipment in a fitness room used by factory workers. c) Insurance on a company showroom, where current and potential customers can view new products. d) Cost of a seminar concerning tax law updates that was attended by the company's controller.
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Monthly depreciation of the equipment in a fitness room used by factory workers.

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