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

Selling price	$210
Units in beginning inventory	200
Units produced	1,340
Units sold	1,150
Units in ending inventory	390

Variable costs per unit:
Direct materials	$ 115
Direct labor	$ 37
Variable manufacturing overhead	$ 12
Variable selling and administrative expense	$ 13
Fixed costs:
Fixed manufacturing overhead	$9,380
Fixed selling and administrative expense	$19,550

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

Multiple Choice

• $28,930

• $34,500

• $43,880

• $9,380