Delvin Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold $163 1910 1.555 355 Units in ending inventory Variable costs per unit Direct meterials Direct lebor Variable menufecturing overhead Verieble selling and edministretive $51 $64 $13 $20 Fied costs Fixed menufecturing overheed Fixed selling and edministretive $11.600 $31.800 What is the total pertod cost for the month under variable costing o $62.900 o $74,500 $43.400 O 51600