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

Advertising expense	$	31,000
Depreciation expenseOffice equipment		9,500
Depreciation expenseSelling equipment		11,900
Depreciation expenseFactory equipment		37,150
Factory supervision		103,860
Factory supplies used (indirect materials)		8,600
Factory utilities		34,200
Direct labor		678,000
Indirect labor		61,800
Miscellaneous production costs		8,425
Office salaries expense		69,050
Raw materials purchases (direct)		927,500
Rent expenseOffice space		23,800
Rent expenseSelling space		27,000
Rent expenseFactory building		81,600
Maintenance expenseFactory equipment		41,100
Sales		4,712,500
Sales salaries expense		406,960

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 expenseOffice equipment
3.	Depreciation expenseSelling equipment
4.	Depreciation expenseFactory 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 expenseOffice space
14.	Rent expenseSelling space
15.	Rent expenseFactory building
16.	Maintenance expenseFactory equipment
17.	Sales
18.	Sales salaries expense