Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs:

Rent on manufacturing facility $ $250,000$

Office manager's salary $150,000$

Wages of factory machine operators $110,000$

Depreciation on manufacturing equipment $50,000$

Insurance and taxes on selling and administrative offices $30,000$

Direct materials purchased and used $170,000$

Based on the above information, which of the following would not be treated as a product cost:

Multiple Choice

Depreciation on manufacturing equipment

Wages of factory machine operators

Office manager's salary

Rent expense incurred on manufacturing facility