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 $116,000 65,000 45,000 15,000 5,000 75,000 Based on the above information, the amount of period costs shown on Steuben's income statement is: