A Manufacturing company reported the following information:

Sales	$450,000
Direct materials, January 1, 2015	24,000
Direct materials during the year	151,000
Direct materials, December 31, 2015	18,000
Production labor cost	27,000
Indirect production costs	50,000
Finished goods, January 1, 2015	43,000
Cost of goods manufactured	234,000
Finished goods, December 31, 2015	48,000
Operating costs	152,000

How much of the above would be considered period costs ?