Hadley 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 Units in ending inventory $ 153 0 1,300 1,210 90 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the total period cost for the month under variable costing? Multiple Choice $44,460 $34,780 $13,000 $31,460 LA LA LA LA $ 72 $ 31 $ 9 $ 8 $13,000 $21,780