The costs that would be considered as period costs rather than product costs in a manufacturing company are b. Property taxes on corporate headquarters and E. Sales commissions.
Period costs do not form part of the production process. Period costs include overhead or sales, general, and administrative (SG&A) costs.
The depreciation on manufacturing equipment, direct materials costs, and electrical costs for the production facility are all product costs. On the other hand, property taxes on corporate headquarters and sales commissions are period costs.
Thus, the period costs are Options B and E.
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