Steuben Company Produces Dog Houses A)office Manager's Salary
B)rent Expense Incurred on Manufacturing Facility
C)depreciation

Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs: Based on the above information, which of the following would not be treated as a product cost:
$\begin{array}{|l|r|}\hline\text { Rent on manufacturing facility } & \$ 250,000 \\\hline\text { Office manager's salary } & 150,000 \\\hline \text { Wages of factory machine operators } & 110,000 \\\hline \text { Depreciation on manufacturing equipment } & 50,000 \\\hline\text { Insurance and taxes on selling and administrative offices } & 30,000 \\\hline\text { Direct materials purchased and used } & 170,000\\\hline\end{array}$

A) office manager's salary
B) rent expense incurred on manufacturing facility
C) depreciation on manufacturing equipment
D) salaries of factory machine operators