The delivery charges incurred when shipping the computers to distributors and retailers.

A) Fixed product cost.
B) Variable period cost.
C) Fixed period cost.
D) Variable product cost.

Variable Period Cost

Costs that vary with the level of production output or sales and are incurred during a specific accounting period, like direct materials and variable manufacturing overhead.

Delivery Charges

Fees associated with the transport and delivery of goods from the seller to the buyer.

Fixed Product Cost

Costs associated with a product that do not vary with the level of output, such as rent, depreciation, and salaries of permanent staff.