18. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: (5 Points) Selling price $ 121 Units in beginning inventory Units produced 6,000 5,600 400 Units sold Units in ending inventory Variable costs per unit: Direct materials 38 53 Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $60,000 $28,000 What is the total period cost for the month under variable costing? A) $149,600 B) $60,000 C) $88,000 D) $89,600