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

Selling price	$196
Units in beginning inventory	100
Units produced	1,680
Units sold	900
Units in ending inventory	880
Variable per unit:
Direct materials	$94
Direct labor	$35
Variable manufacturing overhead	$6
Variable selling and administrative	$8
Fixed costs:
Fixed manufacturing overhead	$20,160
Fixed selling and administrative	$20,700

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

Multiple Choice

• $27,900

• $20,700

• $48,060

• $20,160