Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs:

Rent on manufacturing facility $ 250,000
Office manager's salary 150,000
Wages of factory machine operators 110,000
Depreciation on manufacturing equipment 50,000
Insurance and taxes on selling and administrative offices 30,000
Direct materials purchased and used 170,000

Based on the above information, the amount of period costs shown on Steuben's income statement is:
A) $430,000
B) $150,000
C) $30,000
D) $180,000

Items that aren't period charges are the expenses of the one protected in prepaid charges, which includes a prepaid lease. Also, charges covered inside the stock, along with direct labor, direct materials, and manufacturing overhead, aren't classified as period costs.

Different examples of period prices encompass advertising costs, hire (not at once tied to a production facility), office depreciation, and indirect exertions. Additionally, hobby expense on a corporation's debt would be classified as a period value.

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