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

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