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

Rent on manufacturing facility	$ 123,000
Office manager's salary	72,000
Wages of factory machine operators	52,000
Depreciation on manufacturing equipment	22,000
Insurance and taxes on selling and administrative offices	12,000
Direct materials purchased and used	82,000

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

Multiple Choice

• $207,000

• $84,000

• $12,000

• $72,000