The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company.

Advertising expense	$	31,750
Depreciation expenseOffice equipment		8,250
Depreciation expenseSelling equipment		11,600
Depreciation expenseFactory equipment		35,750
Factory supervision		103,560
Factory supplies used		7,350
Factory utilities		36,900
Direct labor		693,000
Indirect labor		65,000
Miscellaneous production costs		11,350
Office salaries expense		65,750
Raw materials purchases*		997,500
Rent expenseOffice space		24,600
Rent expenseSelling space		28,500
Rent expenseFactory building		81,200
Maintenance expenseFactory equipment		42,900
Sales		4,562,500
Sales salaries expense		398,160

*Assume that the raw materials inventory account is used only for direct materials. Indirect materials are recorded in a factory supplies account.

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
7.	Factory utilities
8.	Direct labor
9.	Indirect labor
10.	Miscellaneous production costs
11.	Office salaries expense
12.	Raw materials purchases
13.	Rent expenseOffice space
14.	Rent expenseSelling space
15.	Rent expenseFactory building
16.	Maintenance expenseFactory equipment
17.	Sales
18.	Sales salaries expense