The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company.

Advertising expense	$	34,750
Depreciation expenseOffice equipment		8,000
Depreciation expenseSelling equipment		11,600
Depreciation expenseFactory equipment		33,750
Factory supervision		105,360
Factory supplies used (indirect materials)		8,350
Factory utilities		36,600
Direct labor		738,000
Indirect labor		59,800
Miscellaneous production costs		9,325
Office salaries expense		63,000
Raw materials purchases (direct)		962,500
Rent expenseOffice space		27,000
Rent expenseSelling space		29,100
Rent expenseFactory building		84,400
Maintenance expenseFactory equipment		39,000
Sales		4,462,500
Sales salaries expense		402,160

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.