Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs: Rent on manufacturing facility Office manager's salary Wages of factory machine operators Depreciation on manufacturing equipment Insurance and taxes on selling and administrative offices Direct materials purchased and used $130,000 80,000 60,000 30,000 20,000 90,000 Based on the above information, the amount of period costs shown on Steuben's income statement is