The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company. Advertising expense $ 30,250 Depreciation expenseOffice equipment 9,250 Depreciation expenseSelling equipment 9,800 Depreciation expenseFactory equipment 38,150 Factory supervision 108,660 Factory supplies used 7,850 Factory utilities 37,200 Direct labor 681,000 Indirect labor 72,400 Miscellaneous production costs 9,100 Office salaries expense 72,900 Raw materials purchases 970,000 Rent expenseOffice space 28,600 Rent expenseSelling space 30,000 Rent expenseFactory building 77,600 Maintenance expenseFactory equipment 36,600 Sales 4,662,500 Sales salaries expense 402,960 Required: Classify each of the costs as either a product or period cost. Then, classify each of the product costs as either direct materials, direct labor, or factory overhead and each of the period costs as either selling or general and administrative expenses. (Leave no cell blank.) (Costs) (Product Cost or Period Cost) (Type of Product Cost) (Type of Period Cost) 1. Advertising expense 2. Depreciation expense - (Ofice Equipment) 3. Depreciation expense - (Selling equipment) 4. Depreciation expense- (Factory equipment) 5. Factory supervision 6. Factory supplies used 7. Factory utilities 8. Direct Labor 9. Indirect Labor 10. Miscellaneous production costs 11. Office salaries expense 12. Raw materials purchases 13. Rent expense - Office space 14. Rent expense - Selling space 15. Rent expense - Factory building 16. Maintenance expense - Factory equipment 17. Sales 18. Sales salaries, expense Product Cost or Period Cost - (Neither, Period Cost, Product Cost) Type of Product Cost - (Direct Labor, Direct Materials, Factory Overhead, NA - Not a product cost) Type of Period Cost - (General and Administrative expenses, NA - Not a period cost, Selling expenses)