Final answer:
Depreciation on a machine used in manufacturing is not a period cost; it is a product cost because it is directly related to the production process.
Step-by-step explanation:
The question focuses on identifying which of the provided options would not be considered a period cost in managerial accounting.
Period costs are all costs on the income statement other than product costs. They typically include selling, general and administrative expenses that are not incurred on manufacturing a product but are expensed in the period in which they are incurred.
Here, except for depreciation on a machine used in manufacturing, all other options (the salary of the company president's secretary, the cost of a general accounting office, and sales commission) are period costs.
Depreciation on a machine used in manufacturing is a product cost since it is directly associated with the production process and would be capitalized as part of the cost of goods manufactured.
Depreciation on a machine used in manufacturing is not a period cost; it is a product cost because it is directly related to the production process.