Which of the following is a period cost? 1) Direct material. 2) Advertising expense. 3) Depreciation on cars driven by a firm's president and treasurer. 4) Miscellaneous supplies used in production activities. 5) Both "B" and "C." The accounting records of Hill Corporation revealed the following selected costs: Sales commissions, $40,000; plant supervision, $94,000; and administrative expenses, $185,000. Hill's period costs total: 1) $40,000 2) $94,000. 3) $185,000. 4) $225,000. 5) $319,000