Deboer Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$182
Units in beginning inventory	50
Units produced	2,140
Units sold	880
Units in ending inventory	1,310
Variable costs per unit:
Direct materials	$80
Direct labor	$32
Variable manufacturing overhead	$9
Variable selling and administrative	$15
Fixed costs:
Fixed manufacturing overhead	$25,680
Fixed selling and administrative	$21,120

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