Questions: A factory manager's salary is an example of a(n) cost.

The answer is: indirect

Explanation for each option:

1. Period: This option is incorrect. Period costs are expenses that are not directly tied to the production process and are expensed in the period in which they are incurred. Examples include selling, general, and administrative expenses. While a factory manager's salary is not a direct production cost, it is more accurately classified as an indirect cost rather than a period cost.

2. Traceable: This option is incorrect. Traceable costs are those that can be directly linked to a specific cost object, such as a product, department, or project. A factory manager's salary is not easily traceable to a specific product or department, making this option unsuitable.

3. Indirect: This option is correct. Indirect costs are those that cannot be directly attributed to a specific product or service but are necessary for the overall operation of the production process. A factory manager's salary is an example of an indirect cost because it supports the production process but is not directly tied to the production of any single product.

4. Direct: This option is incorrect. Direct costs are those that can be directly attributed to the production of a specific product or service, such as raw materials or direct labor. A factory manager's salary does not fit this category because it is not directly associated with the production of a specific product.