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

Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Direct labor Indirect labor 31,000 7,500 9,300 35,750 104,160 10,350 38,700 696,000 66,400 10,000 66,300 960,000 28, 200 30,000 83,200 39,000 4,812,500 408,560 Miscellaneous production costs Office salaries expense Raw materials purchasess* Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment Sales Sales salaries expense 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 Type of Product Cost Type of Period Cost Costs 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 9Indirect 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