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

Advertising expense	$	29,500
Depreciation expenseOffice equipment		7,250
Depreciation expenseSelling equipment		10,300
Depreciation expenseFactory equipment		35,550
Factory supervision		108,360
Factory supplies used		8,850
Factory utilities		39,300
Direct labor		738,000
Indirect labor		56,400
Miscellaneous production costs		9,100
Office salaries expense		64,650
Raw materials purchases*		1,000,000
Rent expenseOffice space		29,200
Rent expenseSelling space		28,200
Rent expenseFactory building		82,000
Maintenance expenseFactory equipment		39,900
Sales		4,862,500
Sales salaries expense		393,360

*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.)

Product Cost or Period Cost Costs 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 7. Factory utilities 8. Direct labor 9. Indirect labor 10. Miscellaneous production costs 11. Office salaries expense 12. Raw materials purchases 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