Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $161 Units in beginning inventory 0 Units produced 1,270 Units sold 1,180 Units in ending inventory 90 Variable costs per unit: Direct materials $75 Direct labor $32 Variable manufacturing overhead $8 Variable selling and administrative $12 Fixed costs: Fixed manufacturing overhead $12,700 Fixed selling and administrative $20,060 What is the total period cost for the month under the variable costing?

$12,700

$46,920

$34,220

$32,760