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 $132,000 82,000 62,000 32,000 22,000 92,000 Based on the above information, the amount of period costs shown on Steuben's income statement is: