The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company. Advertising expense $ 32,500 Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision 9,750 9,000 39, 150 103,860 Factory supplies used (indirect materials) Factory utilities 10,600 33,000 Direct labor 693,000 Indirect labor 64,200 Miscellaneous production costs Office salaries expense 10,450 66,300 Raw materials purchases (direct) 992,500 Rent expense-Office space 28, 200 Rent expense-Selling space 28,500 Rent expense-Factory building 84,400 37,800 Maintenance expense-Factory equipment Sales 4,512,500 Sales salaries expense 409,360 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.) Costs Product Cost or Period Cost Type of Product Cost Type of Period Cost 1 Advertising expense 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