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

Advertising expense $ 31,750

Depreciation expenseOffice equipment 9,250 Depreciation expenseSelling equipment 9,000 Depreciation expenseFactory equipment 39,550 Factory supervision 108,660 Factory supplies used (indirect materials) 10,350 Factory utilities 33,600 Direct labor 702,000 Indirect labor 56,000

Miscellaneous production costs		9,100
Office salaries expense		63,550
Raw materials purchases (direct)		935,000
Rent expenseOffice space		25,400
Rent expenseSelling space		29,100
Rent expenseFactory building		81,200
Maintenance expenseFactory equipment		37,500
Sales		4,712,500
Sales salaries expense		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.