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

Advertising expense $ $61,000$

Depreciation expense$$Office equipment $40,000$

Depreciation expense$$Selling equipment $41,000$

Depreciation expense$$Factory equipment $83,000$

Raw materials purchases $($all direct materials$)930,000$

Maintenance expense$$Factory equipment $45,900$

Factory utilities $39,600$

Direct labor $532,000$

Indirect labor $80,000$

Office salaries expense $48,000$

Rent expense$$Office space $29,000$

Rent expense$$Selling space $70,000$

Rent expense$$Factory building $168,000$

Sales salaries expense $403,000$

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.

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