Leslie Manufacturing reported the following:

Revenue $450,000

Beginning inventory of direct materials, January 1, 2015 20,000

Purchases of direct materials 156,000

Ending inventory of direct materials, December 31, 2015 18,000

Direct manufacturing labor 21,000

Indirect manufacturing costs 42,000

Beginning inventory of finished goods, January 1, 2015 40,000

Cost of goods manufactured 114,000

Ending inventory of finished goods, December 31, 2015 45,000

Operating costs 150,000

How much of the above would be considered period costs for Leslie Manufacturing?