Steuben Company Produces Dog Houses A)a Product Cost and Recorded in the Inventory Account
B)a

Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs: Wages paid to factory machine operators in producing the dog houses should be categorized as:
$\begin{array}{|l|r|}\hline\text { Rent on manufacturing facility } & \$ 250,000 \\\hline\text { Office manager's salary } & 150,000 \\\hline \text { Wages of factory machine operators } & 110,000 \\\hline \text { Depreciation on manufacturing equipment } & 50,000 \\\hline\text { Insurance and taxes on selling and administrative offices } & 30,000 \\\hline \text { Direct materials purchased and used } & 170,000\\\hline\end{array}$

A) a product cost and recorded in the inventory account
B) a period cost and recorded on the income statement
C) a product cost and recorded on the income statement
D) a period cost and recorded in the inventory account