Leslie Manufacturing reported the following Revenue Beginning inventory of airect matenals, Janury , 2015 Purchases of direct materials Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured Ending inventory of finished goods, December 31, 2015 Operating coss $450,000 20,000 156,000 18,000 21,000 42000 40,000 114,000 45,000 150,000 How much of the above would be considered period costs for Leslie Manufacturing? Select one 0 a. $104,000 O b. $140,000 ( c. $150,000 ( d. $147,000