The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company. Advertising expense 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 costs Office salaries expense Raw materials purchases* Rent expense-Office space Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment Sales Sales salaries expense $ 28,750 7,250 8,600 33,550 102,600 7,350 33,000 675,480 56,875 8,425 63,000 925,000 22,000 26,100 76,800 35,400 4,462,500 392,560 *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.) Costs Product Cost or Period Cost Type of Product Cost Type of Period Cost Neither Period cost Product cost 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 Type of Product Cost Direct Labor Direct Materials Factory Overhead NA - Not a product cost Type of Period Cost General and Administrative expenses NA - Not a period cost Selling expenses