Which of the following would not be a period cost? Ofhos tupplies Advertising costs Direct materials Research and development 25 Malcolm Cogany uses a predetermined overhead rate based on direct labor hours to apply munduring overhead to jobs. The esnates for the year were Manufacturing overhead Director hours The results for the year were Manufacturing overhead Det bor hours $16.240 11.600 $21.700 13.000 The cost records for the year will show Uncled $1.500 Undercoledovao 550 * Ogled overhead 53.500 Over 5.0