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

Steuben Company produces dog houses. During 2013, Steuben Company incurred the following costs: $\begin{array}{lr}\text { Rent on manufacturing facility } & \$ 250,000 \\ \text { Office manager's salary } & 150,000 \\ \text { Wages of factory machine operators } & 110,000 \\\text { Depreciation on manufacturing equipment } & 50,000 \\\text { Insurance and taxes on selling and administrative offices } & 30,000 \\ \text { Direct materials purchased and used } & 170,000\end{array}$ 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) salaries of factory machine operators