The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance Problem 18-2A and other records of Leone Company Classifying costs C2 C3 Advertising expense $ 28,750 Miscellaneous production costs $ 8.425 Depreciation expense-Office equipment 7.250 Office salaries expense 63.000 Depreciation expense--Selling equipment 8,600 Raw materials purchases 925.000 Depreciation expense-Factory equipment... 33,550 Rent expense Office space 22.000 Factory supervision 102,600 Rent expense-Selling space 26.100 Factory supplies used 7.350 Rent expense--Factory building. 76,800 Factory utilities 33,000 Maintenance expense-Factory equipment ... 35.400 Direct labor 675.480 Sales 4.462.500 Indirect labor 56,875 Sales salaries expense 392.560 Required 1. Identify and classify each of the costs above as either a product or period cost. 2. Classify each of the product costs as either direct materials, direct labor, or factory overhead. 3. Classify each of the period costs as either selling or general and administrative expenses