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Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $135 Units in beginning

Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $135
Units in beginning inventory 50
Units produced 2,010
Units sold 1,620
Units in ending inventory 440
Variable costs per unit:
Direct materials $48
Direct labor $31
Variable manufacturing overhead $10
Variable selling and administrative $8
Fixed costs:
Fixed manufacturing overhead $16,080
Fixed selling and administrative $32,400
What is the total period cost for the month under the variable costing?

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