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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 $195 Units in beginning

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

Selling price $195
Units in beginning inventory 0
Units produced 2,120
Units sold 1,550
Units in ending inventory 570
Variable costs per unit:
Direct materials $92
Direct labor $35
Variable manufacturing overhead $13
Variable selling and administrative $7
Fixed costs:
Fixed manufacturing overhead $29,680
Fixed selling and administrative $29,450
What is the total period cost for the month under the variable costing?

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