[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 $ 55,000 34,000 35,000 77,000 $70,000 44,100 38,400 500,000 76,000 46,000 28,000 67,000 161,000 386,000 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. Note: 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. Costs 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-Office space 12. Rent expense-Seling space 13 Rent expense-Factory building 14 Sales salaries expense Type of Product Cost Type of Period Cost