Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $34 per unit. Information about costs, production, and sales for the month of March is provided below:

Variable Costs	Fixed Costs
Direct materials	$11.00/unit	Manufacturing overhead	$26,000
Direct labour	$4.00/unit	Selling and Administration	$11,000
Variable manufacturing overhead	$2.75/unit	Units produced in period	5,000
Variable selling/administration	$1.00/unit	Units sold in period	5,000
		Beginning inventory	$0

Total period costs for Whiz Mixer using variable costing is

a.

$37,000

b.

$55,750

c.

$40,000

d.

$42,000