The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company.

Advertising expense	$	29,500
Depreciation expenseOffice equipment		8,000
Depreciation expenseSelling equipment		11,700
Depreciation expenseFactory equipment		34,150
Factory supervision		106,260
Factory supplies used (indirect materials)		8,850
Factory utilities		35,100
Direct labor		741,000
Indirect labor		67,600
Miscellaneous production costs		10,900
Office salaries expense		73,450
Raw materials purchases (direct)		955,000
Rent expenseOffice space		29,400
Rent expenseSelling space		29,700
Rent expenseFactory building		84,000
Maintenance expenseFactory equipment		43,800
Sales		4,962,500
Sales salaries expense		400,560

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.)

---- Sales salaries expense 400,560 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 Soling 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. Salossalaries expense 31