Period & Product Costs

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Period Cost

Company president's annual bonus

Product Cost (DM)

Cost of milk purchased from local dairy farmers

Product Cost (MOH)

Depreciation on refrigerated trucks used to collect raw milk from local dairy farmers.

Period Cost

Depreciation on tablets used by sales staff

Period Cost

Gasoline used to operate refrigerated trucks delivering finished dairy products to grocery stores

Product Cost (MOH)

Lubricants used in running bottling machines

Product Cost (DM)

Plastic gallon containers in which milk is packaged

Product Cost (MOH)

Property insurance on dairy processing plant

Period Cost

Research and development related to elimination of anti-biotic residues in milk

Period Cost

Television advertisements for Bailey's products

Product Cost (DL)

Wages and salaries paid to machine operators at dairy processing plant


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