Advertising expense	$	28,750
Depreciation expenseOffice equipment		8,250
Depreciation expenseSelling equipment		10,300
Depreciation expenseFactory equipment		39,550
Factory supervision		105,060
Factory supplies used		8,100
Factory utilities		39,300
Direct labor		696,000
Indirect labor		69,800
Miscellaneous production costs		10,225
Office salaries expense		72,900
Raw materials purchases*		937,500
Rent expenseOffice space		23,000
Rent expenseSelling space		26,700
Rent expenseFactory building		81,200
Maintenance expenseFactory equipment		44,100
Sales		4,712,500
Sales salaries expense		406,160

*Assume that the raw materials inventory account is used only for direct materials. Indirect materials are recorded in a factory supplies account.

Required: Classify each of the costs as either a product or period cost. Then, classify each of the product costs as either direct materials, direct labor, or factory overhead and each of the period costs as either selling or general and administrative expenses. (Leave no cell blank.)