Canada Manufacturing reported the following: Revenue $450,000 Beginning inventory of direct materials, January 1, 2020 20,000 Purchases of direct materials 156,000 Ending inventory of direct materials, December 31, 2020 18,000 Direct manufacturing labor 21,000 Indirect manufacturing costs 42,000 Beginning inventory of finished goods, January 1, 2020 40,000 Cost of goods manufactured 114,000 Ending inventory of finished goods, December 31, 2020 45,000 Operating costs 175,000 How much of the above would be considered period costs for Canada Manufacturing How much oft Colentine