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

Rent on manufacturing facility	$ 119,000
Office manager's salary	68,000
Wages of factory machine operators	48,000
Depreciation on manufacturing equipment	18,000
Insurance and taxes on selling and administrative offices	8,000
Direct materials purchased and used	78,000

Based on the above information, the amount of period costs shown on Steuben's income statement is:

$195,000

$76,000

$68,000

$8,000