Problem 18-2A Classifying costs c2 The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company. Advertising expense $ 28,750 Depreciation expense-Office equipment 7,250 Depreciation expense-Selling equipment 8,600 Depreciation expense-Factory equipment 49,325 Raw materials purchases (all direct materials) 925,000 Maintenance expense-Factory equipment 35,400 Factory utilities 33,000 Direct labor 675,480 Indirect labor 159,475 Office salaries expense 63,000 Rent expense-Office space 22,000 Rent expense-Selling space 26,100 Rent expense-Factory building 76,800 Sales salaries expense 392,560