$[$The following information applies to the questions displayed below.$]$

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

Advertising expense

Depreciation expense$-$Office equipment

Depreciation expense$-$selling equipment

Depreciation expense$-$Factory equipment

Raw materials purchases $($all direct materials$)$

Maintenance expense$-$Factory equipment

Factory utilities

Direct labor

Indirect labor

office salaries expense

Rent expense$-$office space

Rent expense$-$selling space

Rent expense$-$Factory building

sales salaries expense

$$28,750$

$7,250$

$8,600$

$49,325$

$925,000$

$35,400$

$33,000$

$675,480$

$159,475$

$63,000$

$22,000$

$26,000$

$76,800$

$392,560$

Required:

Identify each cost as elther a product cost or a period cost. If a product cost, classify it as direct materials, direct labor, or factory overhead. If a period cost, classify it as a selling expense or a general and administrative expense.

Note: Leave no cell blank. Enter $"$NA $-$ Not a product cost" or $"$NA $-$ Not a perlod cost" for expenses that are not product cost or perlod cost.

$\backslash$table$[[$Costs$,$Type of Product Cost,$],[1.$ Advertising expense,,$],[2.$ Depreciation expense$-$Office equipment,,$],[3.$ Depreciation expense$-$Selling equipment,,$],[4.$ Depreciation expense$-$Factory equipment,,$],[5.$ Raw materials purchases $($all direct materials$),,],[6.$ Maintenance expense$-$Factory equipment,,$],[7.$ Factory utilities,,$],[8.$ Direct labor,,$],[9.$ Indirect labor,,$],[10.$ Office salaries expense,,$],[11.$ Rent expense$-$Ofice space,,$],[12.$ Rent expense$-$Selling space,,$],[13.$ Rent expense$-$Factory building,,$],[14.$ Sales salaries expense,,$]]$