For Last Year,Lewisburn Manufacturing Reported the Following How Much of the Above Would Be Considered Period Costs

For last year,Lewisburn Manufacturing reported the following:
$\begin{array}{|l|r|}\hline \text { Revenue } & \$ 420,000 \\\hline \text { Beginning inventory of direct materials, January 1 } & 22,000 \\\hline \text { Purchases of direct materials } & 146,000 \\\hline \text { Ending inventory of direct materials, December 31 } & 16,000 \\\hline \text { Direct manufacturing labour } & 40,000 \\\hline \text { Indirect manufacturing costs } & 35,000 \\\hline \text { Beginning inventory of finished goods, January 1 } & 104,000 \\\hline \text { Cost of goods manufactured } & 36,000 \\\hline \text { Ending inventory of finished goods, December 31 } & 140,000\\\hline \end{array}$
How much of the above would be considered period costs for Lewisburn Manufacturing?

A) $246 000
B) $140 000
C) $104 000
D) $390 000