Deboer Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $124 Units in beginning inventory Units produced...... Units sold.......... Units in ending inventory.. 0 1,200 800 400 Variable costs per unit: Direct materials ..... Direct labor....... Variable manufacturing overhead. Variable selling and administrative. Fixed costs: Fixed manufacturing overhead......... Fixed selling and administrative. $40 $29 $3 $5 $8,400 $13,600 What is the total period cost for the month under the absorption costing approach? $8,400 $17,600 $26,000 $13,600