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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

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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 equipent Factory supervision Factory wupplies used indirect materiale) Factory utilities Direct labor Indirect labor Miucellaneous production costs office salariea expense Raw materials purchases (direct) Rent expense-office space lent expense-selling space Rent expense-Factory building Maintenance expanse-Factory equipment Sales Sales salaries expense $ 32,500 8,500 11,100 34,950 106,260 9,850 38,400 729,000 60,400 11,575 71,000 950,000 29.000 31,800 78,00 40.500 4,512,500 405,360 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 seling or general and administrative expenses. (Leave no cell blank.) Product Cost or Period Cost Type of Product Cont Type of Period Cost Costs 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

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