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

Steuben Company produces dog houses.During the current year,Steuben Company incurred the following costs: $\begin{array}{c}\begin{array}{|l|}\hline \text { Rent on manufacturing facility}\\\hline \text { Office manager's salary}\\\hline \text { Wages of factory machine operators } \\\hline\text { Depreciation on manufacturing equipment } \\\hline \text { Insurance and taxes on selling and administrative offices } \\ \hline\text { Direct materials purchased and used }\\ \hline\end{array}\begin{array}{r|}\hline\$ 250,000 \\\hline150,000 \\\hline110,000 \\\hline50,000 \\\hline30,000 \\\hline170,000\\\hline\end{array}\end{array}$
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) salaries of factory machine operators