Required information [The following information applies to the questions displayed below] The following year-end information is taken from the December 31 adjusted trial belance and other records of Leone Company. Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Maintenance expense-Factory equipment $ 43,000 22,000 23,000 65,000 Raw materials purchases (all direct materials) 750,000 21 40,500 Factory utilities 36,000 460,000 69,000 41,000 25,000 60,000 144,000 346,000 Direct labor Indirect labor Office salaries expense Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense 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.)