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

Selling price$120

Units in beginning inventory.0

Units produced..1800

Units sold..1500

Units in ending inventory.300

Variable costs per unit:

Direct materials..$40

Direct labor..$42

Variable manufacturing overhead$2

Variable selling and admin$9

Fixed costs:

Fixed manufacturing overhead$7,200

Fixed selling and admin$28,500

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

		$42,000
		$7,200
		$49,200
		$28,500 Please show all work