{"page":"<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/resources-572d6a42.css\" />\n<link rel=\"stylesheet\" href=\"https://lessonplanet.com/assets/packs/css/lp_boclips_stylesheets-f4d0de30.css\" media=\"all\" />\n<div data-title='Product Cost vs Period Cost - Accounting' data-url='/boclips/videos/67863ffb3d99fc0cdcfb45fe' data-video-url='/boclips/videos/67863ffb3d99fc0cdcfb45fe' id='bo_player_modal'>\n<div class='boclips-resource-page modal-dialog panel-container'>\n<div class='react-notifications-root'></div>\n<div class='rp-header'>\n<div class='rp-type'>\n<i aria-hidden='true' class='fai fa-regular fa-circle-play'></i>\nVideo\n</div>\n<h1 class='rp-title' id='video-title'>\nProduct Cost vs Period Cost - Accounting\n</h1>\n<div class='rp-actions'>\n<div class='mr-1'>\n<a class=\"btn btn-success\" data-posthog-event=\"Signup: LP Signup Activity\" data-posthog-location=\"body_link_boclips\" data-remote=\"true\" href=\"/subscription/new\"><span><span>Get Free Access</span><span class=\"\"> for 10 Days</span><span>!</span></span></a>\n</div>\n</div>\n</div>\n<div class='rp-body'>\n<div class='rp-info'>\n<div aria-label='Hide resource details' class='rp-hide-info' role='button' tabindex='0'>&times;</div>\n<i aria-label='Expand resource details' class='rp-expand-info fai fa-solid fa-up-right-and-down-left-from-center' role='button' tabindex='0'></i>\n<i aria-label='Compress resource details' class='rp-compress-info fai fa-solid fa-down-left-and-up-right-to-center' role='button' tabindex='0'></i>\n<div class='rp-rating'>\n<span class='resource-pool'>\n<span class='pool-label'>Publisher:</span>\n<span class='pool-name'>\n<span class='text'><a data-publisher-id=\"30359890\" href=\"/search?publisher_ids%5B%5D=30359890\">The Business Professor</a></span>\n</span>\n</span>\n</div>\n<div class='rp-description'>\n<span class='short-description'>This video explains the difference between recording costs as product costs versus period costs. These two systems of cost accounting have unique purposes in the managerial accounting system.</span>\n<span class='full-description hide'>This video explains the difference between recording costs as product costs versus period costs. These two systems of cost accounting have unique purposes in the managerial accounting system.</span>\n</div>\n<div class='rp-report'>\n</div>\n<div aria-labelledby='resource-details-heading' class='rp-info-section'>\n<h2 class='title' id='resource-details-heading'>Resource Details</h2>\n<div class='rp-resource-details clearfix'>\n<div class='detail'>\n<dl>\n<dt>Curator Rating</dt>\n<dd><span class=\"star-rating\" aria-label=\"4.0 out of 5 stars\" role=\"img\"><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-solid fa-star text-action\" aria-hidden=\"true\"></i><i class=\"fa-regular fa-star text-action\" aria-hidden=\"true\"></i></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt class=\"educator-rating-title\">Educator Rating</dt><dd><div class=\"educator-rating-details\" data-path=\"/educator_ratings/rrp_data?resourceable_id=87726715&amp;resourceable_type=Boclips%3A%3AVideoMetadata\"><span class=\"not-yet-rated\">Not yet Rated</span></div></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Length</dt>\n<dd>4:37</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Grade</dt><dd title=\"Grade\">Higher Ed</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Subjects</dt><dd><span><a href=\"/search?keywords=grouping+in+math&amp;search_tab_id=1&amp;subject_ids%5B%5D=358379\">Social Studies &amp; History</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>3 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Media Type</dt><dd><span><a href=\"/search?keywords=grouping+in+math&amp;search_tab_id=2&amp;type_ids%5B%5D=4543647\">Instructional Videos</a></span></dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Source:</dt>\n<div class='preview-source' data-animation='true' data-boundary='.rp-info' data-container='.rp-resource-details' data-html='false' data-title='This channel exists to spread business knowledge to the world. ' data-trigger='hover focus'>\n<span>The Business Professor</span>\n<i aria-hidden='true' class='fa-solid fa-circle-info channel-tooltip-icon' id='channel-tooltip'></i>\n</div>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Date</dt>\n<dd>2022</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<i aria-hidden='true' class='fai fa-solid fa-language'></i>\n<dt>Language</dt><dd>English</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Audiences</dt><dd><span><a href=\"/search?audience_ids%5B%5D=371079&amp;keywords=grouping+in+math&amp;search_tab_id=1\">For Teacher Use</a></span></dd><dd class=\"text-muted\"><i class=\"fa-solid fa-lock mr5\"></i>2 more...</dd>\n</dl>\n</div>\n<div class='detail'>\n<dl>\n<dt>Usage Permissions</dt><dd>Fine Print: Educational Use</dd>\n</dl>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-materials-heading' class='rp-info-section'>\n<h2 class='title' id='additional-materials-heading'>Additional Materials</h2>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Transcript\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Transcript</a>\n</div>\n<div class='additional-material'>\n<i aria-hidden='true' class='fai fa-solid fa-lock'></i>\n<a class=\"text-muted\" title=\"Video Preview\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" href=\"/subscription/new\">Video Preview</a>\n</div>\n</div>\n<div aria-labelledby='concepts-heading' class='rp-info-section'>\n<h2 class='title' id='concepts-heading'>Concepts</h2>\n<div class='clearfix'>\n<div class='details-list concepts' data-identifier='Boclips::VideoDecorator67863ffb3d99fc0cdcfb45fe' data-type='concepts'>cost, hands, selling, salaries</div>\n<div class='concepts-toggle-buttons' data-identifier='Boclips::VideoDecorator67863ffb3d99fc0cdcfb45fe'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='additional-tags-heading' class='rp-info-section'>\n<h2 class='title' id='additional-tags-heading'>Additional Tags</h2>\n<div class='clearfix'>\n<div class='details-list keyterms' data-identifier='Boclips::VideoDecorator67863ffb3d99fc0cdcfb45fe' data-type='keyterms'>cost accounting, allocation of costs, accounting for costs, product costs, period costs, managerial accounting, period cost, direct cost, product cost, financial accounting, sales agent, administrative expenses, direct material, direct labor, total cost, easily traceable, final product, indirect costs, direct, easily, product, costs, creation, include, general, company, sold, making, names, house, lumber, indirect cost, conveniently traceable, people</div>\n<div class='keyterms-toggle-buttons' data-identifier='Boclips::VideoDecorator67863ffb3d99fc0cdcfb45fe'>\n<button aria-expanded='false' class='more btn-link' type='button'>\n<span>Show More</span>\n<i aria-hidden='true' class='fa-solid fa-caret-down ml5'></i>\n</button>\n<button aria-expanded='true' class='less btn-link' style='display: none;' type='button'>\n<span>Show Less</span>\n<i aria-hidden='true' class='fa-solid fa-caret-up ml5'></i>\n</button>\n</div>\n</div>\n</div>\n<div aria-labelledby='classroom-considerations-heading' class='rp-info-section'>\n<h2 class='title' id='classroom-considerations-heading'>Classroom Considerations</h2>\n<div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Best For: Explaining a topic</div><div class='classroom-considerations'><div class='fai fa-solid fa-bell'></div>Video is ad-free</div> \n</div>\n<div aria-labelledby='educator-ratings-heading' class='rp-info-section'>\n<h2 class='title sr-only' id='educator-ratings-heading'>Educator Ratings</h2>\n<div id=\"educator-ratings-root\"></div><div id=\"all-educator-ratings-root\"></div><div id=\"educator-rating-form-root\"></div>\n</div>\n</div>\n<div class='rp-resource'>\n<div aria-label='Show resource details' class='rp-show-info' role='button' tabindex='0'>\n<i class='fai fa-solid fa-align-left'></i>\nShow resource details\n</div>\n<div aria-label='Video player' class='player' id='player-wrapper' role='region'>\n<div class='relative container mx-auto' id='lp-boclips-visitor-thumbnail'>\n<a class=\"block\" data-html=\"true\" data-placement=\"bottom\" data-trigger=\"click\" data-content=\"<div class=&quot;text-center py-2&quot;><a class=&quot;bold&quot; href=&quot;/auth/users/sign_in&quot;>Sign in</a> or <a class=&quot;bold text-danger&quot; data-posthog-event=&quot;Signup: LP Signup Activity&quot; data-posthog-location=&quot;body_link_boclips&quot; data-remote=&quot;true&quot; href=&quot;/subscription/new&quot;>Join Now</a></div>\" data-title=\"Get Full Access\" data-container=\"body\" rel=\"popover\" tabindex=\"0\" aria-label=\"Play video: Product Cost vs Period Cost - Accounting\" href=\"/subscription/new\"><img class=\"resource-img img-thumbnail img-responsive z-10 lp-boclips-thumbnail w-full h-full lozad\" alt=\"Product Cost vs Period Cost - Accounting\" title=\"Product Cost vs Period Cost - Accounting\" onError=\"handleImageNotLoadedError(this)\" data-default-image=\"https://statictemp.lp.lexp.cloud/images/attachment_defaults/resource/large/missing.png\" data-src=\"https://cdnapisec.kaltura.com/p/1776261/thumbnail/entry_id/1_h9qa3by9/width/250/vid_slices/3/vid_slice/1\" width=\"315\" height=\"220\" src=\"data:image/png;base64,R0lGODlhAQABAAD/ACwAAAAAAQABAAACADs\" />\n<span aria-hidden='true' class='flex justify-center items-center bg-white rounded-full w-16 h-16 absolute top-1/2 left-1/2 -mt-8 -ml-8 cursor-pointer z-0 border-2 border-primary drop-shadow-md lp-boclips-thumbnail-playBtn'>\n<i class='fa-solid fa-play text-primary text-3xl ml-1 drop-shadow-xl'></i>\n</span>\n</a></div>\n</div>\n</div>\n</div>\n</div>\n</div>\n"}