The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company 109,260 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 $ 31,000 9,000 11,600 38,150 280 8, 350 & 250 35, 400 699,000 58, 600 8,650 z 74,000 942,500 23,000 27,600 83,600 41,100 4,662,500 410,960 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