10. A manufac turing company that produces a single product has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: $132 1,100 800 300 Direct materials Direct labor Variable manufacturing o Variable selling and administrative $48 $17 $2 $4 verhead Fixed costs: $39,600 Fixed manufacturing overhead Fixed selling and administrative $7,200 What is the total period cost for the month under absorption costing? a. $39,600 b. $50,000 c. $7,200 d. $10,400