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

Selling price	$188
Units in beginning inventory	0
Units produced	1,840
Units sold	1,520
Units in ending inventory	320
Variable costs per unit:
Direct materials	$44
Direct labor	$50
Variable manufacturing overhead	$6
Variable selling and administrative	$13
Fixed costs:
Fixed manufacturing overhead	$9,100
Fixed selling and administrative	$36,200

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

Noreen 4e Rechecks 2017-24-03

a. $55,960

b. $65,060

c. $45,300

d. $9,100