The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company Advertising expense Depreciation expensc office equipment Depreciation expense Selling equipment Depreciation cxpense Factory equipment Factory supervision Factory supplies usecd Factory utilities Direct labor Indirect labor Miscellancous production costs office salaries expense Raw materials purchases Rent expensc office space $31,750 38,550 108,360 10,100 37,200 744,000 63,000 10,675 72,900 940,000 24,200 30,600 80,000 42,000 4,662,500 398,960 Rent expensc Factory building Maintenance expense Factory equipment Sales salaries expense 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.) Type of Period Cost Period Cost Type of Product Cost 1. Advertising expense 3. Depreciation expense-Selling equipment 4. Depreciation expense-Factory equipment . Factory supervision 6. Factory supplies used 7.Factory utilities 8. Direct labor 9 Indirect labor 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