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 Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used (indirect materials) Factory utilities Direct labor Indirect labor Miscellaneous production costs office salaries expense Raw materials purchases (direct) Rent expense-office space Rent expense-Selling space Rent expense Factory building Maintenance expense Factory equipment Sales Sales salaries expense 31,750 9,750 10,480 36,550 104,160 10,350 34,500 675,000 59,400 10,225 69,950 967,500 27,400 26,400 82,000 43,500 4,862,500 402,160 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.) 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