accounting

Alou, Inc. produces baseball bats. During the current year, Alou incurred the following costs: Rent on manufacturing facility $ 122,000 Accounting manager's salary 71,000 Wages of factory machine operators 51,000 Depreciation on manufacturing equipment 21,000 Insurance and taxes on selling and administrative offices 11,000 Direct materials purchased and used 81,000 Based on the above information, the amount of period costs (selling, general, and administrative) shown on income statement is: O $204,000 O $11,000 O $82,000 O $71,000