Hadlock Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. $91 Units in beginning inventory........... Units produced ......... Units sold.... Units in ending inventory .............. 6,800 6,400 400 $39 $18 Variable costs per unit: Direct materials. Direct labor Variable manufacturing overhead........ Variable selling and administrative.. . Fixed costs: Fixed manufacturing overhead .............. Fixed selling and administrative ............ $4 $68,000 $57,600 13. What is the total period cost for the month under the variable costing approach? A. $125,600 B. $108,800 C. $176,800 D. $68,000 14. What is the net operating income for the month under variable costing? A. $15,200 B. $4,000 C. $19,200) D. $19,200