Which costs are classified as period costs in a manufacturing business?

1. Period costs are the selling and administrative expenses that have nothing to do with the production process. 2. Selling expenses market products and deliver them to customers, and administrative expenses run support services such as accounting and human resources. 3. Direct materials, direct labor and factory overhead are the three product costs, incurred when goods are manufactured. 4. So selling and administrative expenses are the period costs. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 1.2 Cost Terminology and Concepts_