The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company. Advertising expense . . . . . . . . . . . . . . . . . . . . . . $ 28,750 Depreciation expenseOffice equipment . . . . 7,250 Depreciation expenseSelling equipment . . . . 8,600 Depreciation expenseFactory equipment . . . 33,550 Factory supervision . . . . . . . . . . . . . . . . . . . . . . . 102,600 Factory supplies used . . . . . . . . . . . . . . . . . . . . . 7,350 Factory utilities . . . . . . . . . . . . . . . . . . . . . . . . . . 33,000 Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 675,480 Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,875 Miscellaneous production costs . . . . . . . . . . . . $ 8,425 Office salaries expense . . . . . . . . . . . . . . . . . . . 63,000 Raw materials purchases . . . . . . . . . . . . . . . . . . 925,000 Rent expenseOffice space . . . . . . . . . . . . . . . 22,000 Rent expenseSelling space . . . . . . . . . . . . . . . 26,100 Rent expenseFactory building . . . . . . . . . . . . 76,800 Maintenance expenseFactory equipment . . . 35,400 Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,462,500 Sales salaries expense . . . . . . . . . . . . . . . . . . . . 392,560 Required 1. Identify and classify each of the costs above as either a product or period cost. 2. Classify each of the product costs as either direct materials, direct labor, or factory overhead. 3. Classify each of the period costs as either selling or general and administrative expenses