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 expense-Factory equipment Raw materials purchases (all direct materials) Maintenance expense-Factory equipment Factory utilities Direct labor Indirect labor Office salaries expenso Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Sales salaries expense $ 28,750 7,250 8,600 49,325 925,000 35,400 33,000 675,480 159, 475 63,000 22,000 26,100 76,800 392,560 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.) Costs Type of Product Cost Type of Period Cost 1. Advertising expenso 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 "N 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 Period Cost Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expenso-Selling equipment 4. Depreciation expense--Factory equipment 5. Raw materials purchases (all direct materials) 6. Maintenance expense-Factory equipment 7. Factory Utilities 8. Direct labor 9. Indirect labor 10. Oflice salaries expense 11. Rent expense-Office space 12. Rent expense Selling space 13. Rent expense--Factory building 14. Sales salaries expenso +