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 external reporting purposes for Leslie Manufacturing?

• A.

  $104,000

• B.

  $147,000

• C.

  $140,000

• D.

  $150,000