[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	$ 68,000
Depreciation expenseOffice equipment	47,000
Depreciation expenseSelling equipment	48,000
Depreciation expenseFactory equipment	90,000
Raw materials purchases (all direct materials)	1,000,000
Maintenance expenseFactory equipment	48,000
Factory utilities	41,000
Direct labor	560,000
Indirect labor	84,000
Office salaries expense	50,000
Rent expenseOffice space	30,000
Rent expenseSelling space	72,000
Rent expenseFactory building	173,000
Sales salaries expense	415,000

Required: Identify each cost as either 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. (Leave no cell blank. Enter "NA - Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.)

Required: Identify each cost as either 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. (Leave no cell blank. Enter "NA Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.)