these are the only options for each row

The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company Advertising expenso Depreciation expense-Office equipment Depreciation expense-selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Direct labor Indirect labor Miscellaneous production coats Office salaries expense Raw materials purchases Rent expense-Office space Rent expense-Selling space Rent expense-Pactory building Maintenance expense-Factory equipment Sales Sales salaries expense $ 33,250 8,250 11,100 36,350 103,560 11,600 38,400 747,000 71,400 10,225 70,150 990,000 26,000 29,100 79,200 37,500 4,962,500 407,760 "Assume that the raw materials inventory account is used only for direct materials. Indirect materials are recorded in a factory supplies account Required: Classify each of the costs as either a product or period cost. Then, classify each of the product costs as either direct materials, direct labor, or factory overhead and each of the period costs as either selling or general and administrative expenses. (Leave no cell blank.) Product Cost or Period Cost Type of Product Cost Type of Period Cost Neither Period cost Product cost Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense-Selling equipment 4. Depreciation expense-Factory equipment 5. Factory supervision 6. Factory supplies used 7. Factory utilities 8. Direct labor 9. Indirect labor 10 Miscellaneous production costs 11. Office salaries expense 12 Raw materials purchases 13. Rent expense-Office space 14. Rent expense-Selling space 15 Rent expense-Factory building 16 Maintenance expense--Factory equipment 17. Sales 18 Sales salaries expense Product Cost or Period Cost Type of Product Cost Type of Period Cost Direct Labor Direct Materials Factory Overhead NA - Not a product cost Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense-Selling equipment 4. Depreciation expense -Factory equipment 5. Factory supervision 6. Factory supplies used 7. Factory utilities 8. Direct labor 9. Indirect labor 10. Miscellaneous production costs 11. Office salaries expense 12 Raw materials purchases 13 Rent expense-Office space 14. Rent expense Selling space 15. Rent expense Factory building 16 Maintenance expense - Factory equipment 17. Sales 18 Sales salaries expense Product Cost or Period Cost Type of Product Cost Type of Period Cost General and Administrative expenses NA - Not a period cost Selling expenses Costs 1. Advertising expense 2. Depreciation expense-Office equipment 3. Depreciation expense--Selling equipment 4. Depreciation expense--Factory equipment 5. Factory supervision 6. Factory supplies used 7. Factory utilities 8. Direct labor 9. Indirect labor 10 Miscellaneous production costs 11. Office salaries expense 12. Raw materials purchases 13 Rent expense-Office space 14. Rent expense-Selling space 15. Rent expenso-Factory building 16 Maintenance expense Factory equipment 17 Sales 18 Sales salaries expense