The following year$-$end information is taken from the December $31$ adjusted trial balance and other records of LeoneBart $10/202$N$9$:$32$Company.$ $48,00027,000$Advertising expenseDepreciation expense$-$Office equipment$28,000$Depreciation expense$-$Selling equipment$70,000$Depreciation expense$-$Factory equipment$800,000$Raw materials purchases $($all direct materials$)42,000$Maintenance expense$-$Factory equipment$37,000$Factory utilities$480,000$Direct labor$72,000$Indirect labor$43,000$Office salaries expense$26,000$Rent expense Office spaceRent expense$-$Selling space$62,000$Rent expense$-$Factory building$149,000$Sales salaries expense$358,000$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