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. $ 54,000 Advertising expense Depreciation expense-Office equipment 33,000 34,000 Depreciation expense-Selling equipment 76,000 Depreciation expense-Factory equipment 860,000 Raw materials purchases (all direct materials) Maintenance expense-Factory equipment 43,800 38,200 Factory utilities Direct labor 504,000 Indirect labor 76,000 office salaries expense 46,000 Rent expense-Office space 28,000 Rent expense-Selling space Rent expense-Factory building Sales salaries expense 67,000 161,000 386,000 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.) Costs Type of Product Cost Type of Period Cost 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense-Selling equipment 4. Depreciation expense-Factory equipment 5. Raw materials purchases (all direct materials) 6. Maintenance expense-Factory equipment 7. Factory utilities 8. Direct labor 9. Indirect labor 10. Office salaries expense 11. Rent expense-Office space 12. Rent expense-Selling space 13. Rent expense-Factory building 14. Sales salaries expense