The following calendar year end information is taken from the December 31,2016 Advertising expense Depreciation Expense - Office Equipment Depreciation Expense - Selling Equipment $24,335 6,400 7.200 Depreciation Expense - Factory Equipment Factory Supervision 13,578 100,000 Factory supplies used Factory utilities 4,900 30,000 Direct Labor Indirect Labor Miscellaneous product cost Office salaries expense 673,200 53,220 7,600 59,862 Raw Materials purchases 844,789 Rent Expense-office space 17,000 Rent Expense selling space 21,100 Rent Expense Factory building 65,332 Maintenance Expense - Factory Equipment sales 27,884 Sales Salaries expense 384,556 1. Classify each cost as a product or period cost 2. Classify each product as either direct materials, direct labor, or factory overhead 3. Classify each period cost as either selling expenses or general and administrative expenses