Costs required to carry-out the sales process but that are neither directly related to sales nor periodic. Utilities, telephone, travel, advertising..

We can clasify the expenses into two types.

1. Direct Expense 

2. Indirect Expense

 Also, indirect expense can name the short term and long term expenses means which will be beneficial periodically.

 So, the expenses related to utilities, travel, telephone and advertising are short term periodic/indirect expense. It appears at P&L account debit side. 

JV is Cr Cash inhand Dr expense ledgers with the amount spent.

C

C becuase this not realted directly to the sales

Indirect overhead costs - Administrative and Selling OverHeads

THIS IS ACTUALLY SELLING &  ADMINSTRATIVE COST,SO  NO ANSWER IN CHOICE .

Indirect Expenses

C. INDIRECT EXPENSES

C, as they can not be directly related to procduts and also some what fixed in nature.

Period costs: costs that are do not have future benefits, it is tied to the cost of the products that will be

 is sold, and not part of the cost of inventory. so  The answer is C

answer c

indirectexpenses because it doesntdirectly related to sales