3. The following year-end information is taken from the December 31 adjusted trial balance and other records of Abby Company. Advertising expense Maintenance expense-Factory equipment Factory utilities $59,000 Depreciation expense-Office equipment Depreciation expense-Selling equipment 38,000 39,000 Depreciation expense-Factory equipment Raw materials purchases (all direct materials) 81,000 910,000 45,300 39,200 524,000 79,000 47,000 28,000 67,000 161,000 386,000 Direct labor Indirect labor Office salaries expense Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense Required: Identify each cost as either a product cost or a period cost. If a product cost, classify it as direct materials (DM), direct labor (DL), or factory overhead (FOH). If a period cost, classify it as a selling expense (SELLING) or a general and administrative expense (G&A). (Leave no cell blank. Enter "N/A" if not a product cost or "N/A" if not a period cost for expenses that are not product cost or period cost.) (Fill in the boxes) Advertising expense Costs Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Raw materials purchases (all direct materials) Maintenance expense-Factory equipment Factory utilities Direct labor Indirect labor Office salaries expense Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense Type of Product Cost DM, DL, FOH, N/A FOH N/A Type of Period Cost SELLING, G&A, N/A SELLING N/A Page 3 of 13