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 efuipenent

Depreciation expense$-5$elling equigment

Depreciation expense$-$factory equipment

Raw materials purchases $($a$11$ direct materials$)$

Maintenance expense$-$Factory equipenent

Factory utilities

Direct labor

Indirect labor

Office salaries expense

Rent expense$-$office space

Rent expense$-5$elling space

Rent expense$-$Factory building

sales salaries experise

Required:

Identify each cost as elther a product cost or a perlod cost. If a product cost, classify it as direct materlals, direct labor, or factory

overhead. If a perlod 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

perlod cost.