Davison Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 95 Units in beginning inventory Units produced Units sold Units in ending inventory 5,000 4,900 100 Variable costs per unit: $26 $ 40 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ 4 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $40,000 $73,500 What is the total period cost for the month under variable costing