The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company. Advertising expense $ 60,000 Depreciation expenseOffice equipment 39,000 Depreciation expenseSelling equipment 40,000 Depreciation expenseFactory equipment 82,000 Raw materials purchases (all direct materials) 920,000 Maintenance expenseFactory equipment 45,600 Factory utilities 39,400 Direct labor 528,000 Indirect labor 79,000 Office salaries expense 47,000 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.)