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. (Leave no cell blank. Enter "NA - Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.) 1. Advertising expense . Depreciation expenseOffice equipment . Depreciation expenseSelling equipment . Depreciation expenseFactory equipment . Raw materials purchases (all direct materials) . Maintenance expenseFactory equipment . Factory utilities 2 3 4 5 6 7 8. Direct labor 9 . Indirect labor 10. Office salaries expense 11. Rent expenseOfce space 12. Rent expenseSelling space 13. Rent expenseFactory building 14. Sales salaries expense