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

Advertising expense	$ 57,000
Depreciation expenseOffice equipment	36,000
Depreciation expenseSelling equipment	37,000
Depreciation expenseFactory equipment	79,000
Raw materials purchases (all direct materials)	890,000
Maintenance expenseFactory equipment	44,700
Factory utilities	38,800
Direct labor	516,000
Indirect labor	77,000
Office salaries expense	46,000
Rent expenseOffice space	28,000
Rent expenseSelling space	67,000
Rent expenseFactory building	161,000
Sales salaries expense	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. (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.)