The following calendar year-end Information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company Advertising expense Depreciation expense-office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used (indirect materials) Factory utilities Direct labor Indirect labor Miscellaneous production costs office salaries expense Raw materials purchases (direct) Rent expense office space Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment Sales Sales salaries expense 31,750 8,750 9,100 38,750 106,860 8,350 33,300 717,000 70,400 8,875 67,400 1,000,000 22,000 28,800 79,200 44,400 4,712,500 405,360 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.) 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 elther selling or general and administrative expenses. (Leave no cell blank.) Costs Product Couto Period Cost Type of Product Cost Type of Purlod Cost 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense Selling equipment 4. Depreciation expense Factory equipment 5. Factory supervision 6. Factory supplies used indirect materials) 7. Factory utilities 8. Direct Inbor 9. Indirect labor 10. Miscellaneous production costs 11. Office salaries expense 12. Raw materials purchases (direct) 13. Rent expense Office space 14. Rent expense-Selling space 15. Ront expense Factory building 18. Maintenance expense Factory equipment 17. Sales 18. Sales salaries expense