The following calendar year-end Informatlon is taken from the December 31, 2017, adjusted trlal 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 Miscellaneous production costs Office salaries expense Raw materials purchases* Rent expense-Office space Rent expense Selling space Rent expense-Factory building Maintenance expense-Factory equipment Sales Sales salaries expense $ 34,000 9,500 9,800 35,750 107,760 10,100 37,800 714,000 64,000 10,000 64,650 965,000 28,600 27,300 77,200 39,900 4,512,500 398,166 Assume that the raw materlals Inventory account is used only for direct materlals. Indirect materials are recorded In a factory supples account. Required Classify each of the costs as elther a product or perlod cost. Then, classlfy each of the product costs as elther direct materlals, direct labor, or factory overhead and each of the period costs as elther selling or general and administrative expenses. (Leave no cell blank.) Costs Type of Product Cost Type of Period Cost 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 131 Rent expense Office space 14 Rent expense-Selling space 15 Rent expense-Factory building 16 Maintenance expense-Factory equipment 17 Sales