2.) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$126
Units in beginning inventory	0
Units produced	2,630
Units sold	2,500
Units in ending inventory	130
Variable costs per unit:
Direct materials	$49
Direct labor	$17
Variable manufacturing overhead	$8
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$84,160
Fixed selling and administrative expenses	$17,500

The total gross margin for the month under absorption costing is:

$50,000

$10,000

$96,700

$107,500

3.) Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$136
Units in beginning inventory	0
Units produced	1,870
Units sold	820
Units in ending inventory	1,050
Variable costs per unit:
Direct materials	$43
Direct labor	$34
Variable manufacturing overhead	$12
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$14,960
Fixed selling and administrative	$21,320

What is the total period cost for the month under the variable costing?

$45,300

$30,340

$36,280

$14,960