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.)costs product cost or period cost type of product cost type of period cost1. advertising expense period cost 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