he following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company.

Advertising expense	$	28,750
Depreciation expenseOffice equipment		7,250
Depreciation expenseSelling equipment		8,600
Depreciation expenseFactory equipment		33,550
Factory supervision		102,600
Factory supplies used		7,350
Factory utilities		33,000
Direct labor		675,480
Indirect labor		56,875
Miscellaneous production costs		8,425
Office salaries expense		63,000
Raw materials purchases*		925,000
Rent expenseOffice space		22,000
Rent expenseSelling space		26,100
Rent expenseFactory building		76,800
Maintenance expenseFactory equipment		35,400
Sales		4,462,500
Sales salaries expense		392,560

*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.)