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

Rent on manufacturing facility

$$121,000$

Office manager's salary

$70,000$

Wages of factory machine operators

$50,000$

Depreciation on manufacturing equipment

$20,000$

Insurance and taxes on selling and administrative offices

$10,000$

Direct materials purchased and used

$80,000$

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

$$80,000$

$$70,000$

$$201,000$

$$10,000$