\\\\table[[Wages of factory machine operators,110,000],[Depreciation on manufacturing equipment,50,000],[\\\\table[[Insurance and taxes on selling and administrative],[offices]],30,000],[Direct materials purchased and used,170,000]]\ Based on the above information, which of the following would not be treated as a product cost:\ Office manager's salary\ Wages of factory machine operators\ Depreciation on manufacturing equipment\ Rent expense incurred on manufacturing facility

\begin{tabular}{|l|l|} \hline Wages of factory machine operators & 110,000 \\ \hline Depreciation on manufacturing equipment & 50,000 \\ \hline \begin{tabular}{l} Insurance and taxes on selling and administrative \\ offices \end{tabular} & 30,000 \\ \hline Direct materials purchased and used & 170,000 \\ \hline \end{tabular} Based on the above information, which of the following would not be treated as a product cost: (A) Office manager's salary (B) Wages of factory machine operators C) Depreciation on manufacturing equipment (D) Rent expense incurred on manufacturing facility