Leslie Manufacturing reported the following: Revenue Beginning inventory of direct materials, January 1, 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 costs $450,000 21,000 151,000 10,000 20,000 40,000 43,000 222,000 49,000 158,000 How much of the above would be considered period costs for Leslie Manufacturing? $239,000 $153,000 $293,000 $287,000