Deboer Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $155 Units in beginning inventory 200 Units produced 2,020 Units sold 1,760 Units in ending inventory 460 Variable costs per unit: Direct materials $49 Direct labor $29 Variable manufacturing overhead $11 Variable selling and administrative $14 Fixed costs: Fixed manufacturing overhead $18,180 Fixed selling and administrative $33,440 What is the total period cost for the month under the variable costing approach? $76,260 $51,620 $58,080 $18,180