Deboer Company, which has only one product, has provided the following data concerning its most recent month of operations Selling price $158 Units in beginning inventory 100 1720 Units produced 920 Units sold Units in ending inventory 900 Vorlable costs per unit. Direct materials $59 $37 Direct labor $6 Variable manufacturing overhead Variable selling and administrative $9 Flxed costs $15,480 Fixed manufecturing overhead Fixed selling and administrative $17.480 What is the total penod cost for the month under the vanable costing approach? $41.240 $32.960 $25,760 O $15.480