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	1,800
Units sold	1,500
Units in ending inventory	300
Variable costs per unit:
Direct materials	$40
Direct labor	$42
Variable manufacturing overhead	$2
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$7,200
Fixed selling and administrative	$28,500

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

Noreen 4e Rechecks 2017-24-03

$7,200

$42,000

$49,200

$35,700