I'm having trouble getting the right answer for this question.

2 Shyla Corporation, a manufacturer, reports these costs for the month: How much costs should be reported first in the Balance Sheet as incurred before being expensed in the Income Statement for Shyla? [ (1 Point) Materials Used $60,000 Wages to Line Workers 70,000 CEO's salary 10,000 Production supervisors' salary 6,000 Factory rent 3,000 Office rent 1,000 $130,000 $11,000 $139,000 $133,000