Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 106 Units in beginning inventory 0 Units produced 2,600 Units sold 2,200 Units in ending inventory 400 Variable costs per unit: Direct materials $ 46 Direct labor $ 28 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 7 Fixed costs: Fixed manufacturing overhead $33,800 Fixed selling and administrative expense $ 8,800 What is the total period cost for the month under the absorption costing?