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 29,500 7,500 Depreciation expense-Selling equipment 10,400 Depreciation expense-Factory equipment 36,750 Factory supervision 105,060 Factory supplies used (indirect materials) 9,600 Factory utilities 33,900 Direct labor 714,000 Indirect labor 68,000 Miscellaneous production costs 10,000 Office salaries expense 69,600 Raw materials purchases (direct) 995,000 Sales Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense 28,200 30,900 80,400 Maintenance expense-Factory equipment 43,500 4,962,500 394,160 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.) 1. Advertising expense Costs 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 labor 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. Rent expense-Factory building 16. Maintenance expense-Factory equipment 17. Sales 18. Sales salaries expense Product Cost or Period Cost Type of Product Cost Type of Period Cost