The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company. Mdvertising expense Depreciation expense-office equipment Depreciation expense-selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Tactory utilities Direet labor Indirect labor Miscellaneo production costs orice salaries expense ww materiale purchase Rent expense-office space Rent expense-selling space Hent expenne-Tactory building Maintenance expense-rectory equipment Sales Sales salaries expense 3 32.500 9.000 11,900 36.750 103,260 9,856 35,100 747.000 39,200 11,000 73,450 995,000 26,200 27.900 79,200 35,400 4.662.500 402.960 "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. (Leave no cell blank.) Product Coat or Period Cout Type of Product Cost Type of Period Cost Costs 1. Advertising expense 2 Depreciation expense-Office equipment 2. Depreciation expense Seling equipment 4 Depreciation expense Factory equipment 5 Factory supervision 6. Factory supplies used 7. Factory uttes 8. Direct labor 9. Indirect labor 10 Miscellaneous production costs 11 Office salaries expense 12 Raw materials purchases 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