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 $ 40,000 Depreciation expense-Office equipment 19,000 Depreciation expense-Selling equipment 20,000 Depreciation expense-Factory equipment 62,000 Raw materials purchases (all direct materials) 720,000 Maintenance expense-Factory equipment 39,600 Factory utilities 35,400 Direct labor 448,000 Indirect labor Office salaries expense Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense 67,000 40,000 24,000 58,000 139,000 334,000