The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company.

Advertising expense	$	34,000
Depreciation expenseOffice equipment		8,750
Depreciation expenseSelling equipment		9,400
Depreciation expenseFactory equipment		39,350
Factory supervision		105,060
Factory supplies used		8,350
Factory utilities		35,700
Direct labor		684,000
Indirect labor		60,000
Miscellaneous production costs		10,450
Office salaries expense		65,200
Raw materials purchases*		962,500
Rent expenseOffice space		26,200
Rent expenseSelling space		27,300
Rent expenseFactory building		80,400
Maintenance expenseFactory equipment		36,600
Sales		4,512,500
Sales salaries expense		396,560

*Assume that the raw materials inventory account is used only for direct materials. Indirect materials are recorded in a factory supplies account.

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.