A firms quarterly income statement is as follows:

Sales $ 4,800

Less Variable Expenses:

Direct material: $ 840

Direct labour: 900

Factory Overhead: 180

Administrative expenses: 90

Selling expenses: 210

Total: $ 2,220

Contribution margin $ 2,580

Less Fixed Expenses:

Factory Overhead: $ 540

Administrative expenses: 1,320

Selling expenses: 300

Total $ 2,160

Profit Before Tax $ 420

1. Under absorption costing the total period cost is:

A. $1,800 B. $2,640 C. $2,160 D. $1,920