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 equipment Depreciation expense-selling equipment Depreciation expert Factory equipment How materials purchases (ali direct noterials) Maintenance expenserFactory equipent Factory utilities Direct labor Indirect labor office salaries expense Rent expense-office space Rent expense Selling space Rent expense-Factory building Sales salaries expense 534,000 13,000 14.000 56,000 660,000 37,500 34,200 420,000 66,000 30,000 23.000 55.000 132.000 315.000 ce Required: Identity 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 blonk. Enter "NA- Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.) Type of Product Cost Type of Porlod COM Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3 Depreciation expense Selling equipment 4. Depreciation expense--Factory equipment 5. Raw materials purchases (all direct materials) 6. Maintenance expense--Factory equipment 7. Factory utilities 5 Direct labor 9 Indirect labor 10.Once salarios exponte 11 Rent expense Office space 12 Rent expanse Selling space 13. Rent expenseFactory building 14 Sales salaries expense