The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company. equired: entify each cost as either a product cost or a period cost. If a product cost, classify it as direct materials, direct labor, or factory lerhead. If a period cost, classify it as a selling expense or a general and administrative expense. (Leave no cell blank. Enter "N ot a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.)