He following calendar year-end information is taken from the december 31, 2017, adjusted trial balance and other records of leone company. advertising expense $ 34,000 depreciation expense—office equipment 9,750 depreciation expense—selling equipment 8,700 depreciation expense—factory equipment 34,550 factory supervision 106,860 factory supplies used 9,350 factory utilities 39,900 direct labor 678,000 indirect labor 65,600 miscellaneous production costs 10,675 office salaries expense 67,950 raw materials purchases* 977,500 rent expense—office space 28,400 rent expense—selling space 31,800 rent expense—factory building 79,200 maintenance expense—factory equipment 39,000 sales 4,762,500 sales salaries expense 411,760 *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.)