The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company.

Advertising expense $ 30,250
Depreciation expense—Office equipment 9,250
Depreciation expense—Selling equipment 10,800
Depreciation expense—Factory equipment 35,950
Factory supervision 108,660
Factory supplies used 7,850
Factory utilities 38,100
Direct labor 744,000
Indirect labor 62,800
Miscellaneous production costs 10,450
Office salaries expense 66,850
Raw materials purchases* 972,500
Rent expense—Office space 25,800
Rent expense—Selling space 27,000
Rent expense—Factory building 81,200
Maintenance expense—Factory equipment 43,800
Sales 4,662,500
Sales salaries expense 393,360
*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.)