Delish Company sells pre-cooked food packs for vending machines for $26 per unit. During 2020, it produced 23,500 units and sold 14,000 units. There was no beginning inventory in 2020. Costs per unit are: direct materials $7, direct labour $6, variable manufacturing overhead $5, variable selling expense $2, and fixed overhead $14. Fixed selling and administrative expenses $82,250. Amount charged as period cost under variable costing in 2020 is

Group of answer choices

$278,250

$411,250

$171,000

$82,250