Required information [The following information applies to the questions displayed below.] The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company. Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Raw materials purchases (all direct materials) Maintenance expense-Factory equipment Factory utilities Direct labor Indirect labor Office salaries expense Rent expense-office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense $ 40,000 19,000 20,000 62,000 720,000 39,600 35,400 448,000 67,000 40,000 24,000 58,000 139,000 334,000 quired: ntify each cost as either a product cost or a period cost. If a product cost, classify it as direct materials, direct labor, or factory erhead. If a period cost, classify it as a selling expense or a general and administrative expense. e: Leave no cell blank. Enter "NA - Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or iod cost.