Advertising expense Depreciation expense office equipment Depreciation expense Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Direct labor Indirect labore Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense office space Rent expense-Selling space Rent expense-Factory building Maintenance expense Factory equipment Sales Sales salaries expense 29.500 8.500 9.300 34.950 108,060 11.100 33,900 741,000 68,600 10.900 69.600 970.000 22.200 31,200 83,600 41,700 4,912,500 408,560 "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.) Product Cost or Period Cost Type of Product Cost Type of Period Cost Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense-Selling equipment 4. Depreciation expense-Factory equipment 6. Factory supervision 6. Factory supplies used 7. Factory utilities 8. Direct labor 9. Indirect labor 10 Miscellaneous production costs 11. Office salaries expense 12 Raw materials purchases 13 Rent expense-Office space 14 Ront expense Seling space 15 Ront expense Factory building 16. Maintenance expense Factory equipment 17 Sales 18 Sales salaries expense