Company. Advertising expense r Depreciation expense-Office equipment. Depreciation expense-Selling equipment. Depreciation expense-Factory equipment...er Raw materials purchases (all direct materials) Maintenance expense-Factory equipment. Factory utilities $ 28,750 Direct labor. $675,480 7,250 Indirect labor 159,475 8,600 Office salaries expense. 63,000 49,325 925,000 Rent expense-Office space. 22.000 Rent expense-Selling space 26,100 35,400 33,000 Rent expense-Factory building... Sales salaries expense ve 76,800 392,560 Required Identify each cost as either a product cost or a period cost. If a product cost, classify it as direct materials, direct labor, or factory overhead. If a period cost, classify it as a selling expense or a general and administrative expense