Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include:Plastics used to make products: $151,000Heating and lighting costs for factory: $65,000Factory janitor wages: $67,000Costs of shipping to customers: $11,000Lubricants used in factory equipment: $2,000Lighting costs for sales office: $20,000Depreciation on factory equipment: $23,000Office supplies for sales office: $6,000Insurance costs for factory: $13,000Maintenance worker wages: $99,000Freight in (on plastics): $7,500Aluminum used to make products: $175,000Assembly line worker wages: $142,000Salaries of salespeople: $74,000Period costs for Winner's Sporting Equipment totaled

Period costs are not related to the "cost object" in this case sporting goods. They are more related to management or marketing rather than production, even though what ultimately makes a profitable business is its production quality.

I have not seen yet a business that markets an terrible product and benefits from it.

Therefore, X= it does not qualify as period cost

Plastics used to make products X

Heating and lighting costs for factory X

Factory janitor wages X

Costs of shipping to customers 11000

Lubricants used in factory equipment X

Lighting costs for sales office 20000

Depreciation on factory equipment X

Office supplies for sales office 6000

Insurance costs for factory X

Maintenance worker wages X

Freight in (on plastics) X

Aluminum used to make products X

Assembly line worker wages X

Salaries of salespeople 74000

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Let's place them together:

Costs of shipping to customers 11000

Lighting costs for sales office 20000

Office supplies for sales office 6000

Salaries of salespeople 74000

Salaries of salespeople 74000

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Period costs for Winner's Sporting Equipment totaled 111000