Carrying cases for a manufacturer of video camcorders
A)Product cost - direct materials
B)Product cost - direct labor
C)Product cost - factory overhead
D)Period cost - selling expense
E)Period cost - administrative expense

Carrying Cases

Containers or bags designed to protect and transport various items, often used for electronics, instruments, and equipment.

Direct Materials

Direct materials are the raw materials that can be directly associated with the production of goods, easily identifiable and quantifiable costs within the manufacturing process.

Product Cost

An accounting measure that includes all costs required to bring a product to market, specifically focusing on direct materials, direct labor, and overhead costs.