Steuben Company Produces Dog Houses Based on the Above Information, Which of the Following Would

Multiple Choice

Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs: $\begin{array}{llr} \text { Rent on manufacturing facility} &\$250,000\\ \text {office manager's salary } &150,000\\ \text { Wages of factory machine operators} &110,000\\ \text {Depreciation on manufacturing equipment } &50,000\\ \text {Insurance and taxes on selling and administrative } &30,000\\ \text { offices } &\\ \text { Direct materials murchased and used } &170,000\end{array}$

Based on the above information, which of the following would not be treated as a product cost:

A) Office manager's salary
B) Rent expense incurred on manufacturing facility
C) Depreciation on manufacturing equipment
D) Wages of factory machine operators