Steuben Company Produces Dog Houses Based on the Above Information,which of the Following Would Not

Multiple Choice

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