The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company Advertising expense 28,750 expense office equipment 7,250 Depreciation expense--selling equipment 8,600 Depreciation expense-Factory equipment 33,550 Factory supervision 102,600 Factory supplies used 7,350 Factory utilities 33,000 Direct labor 675,480 Indirect labor 56,875 Miscellaneous production costs 8,425 Office salaries expense 63,000 Raw materials purchases 925,000 Rent expense-Office space 22,000 Rent expense-Selling space 26,100 Rent expense--Factory building 76,800 Maintenance expense-Factory equipment 35,400 4,462,500 Sales Sales salaries expense 392,560 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.)