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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 $190 Units in beginning

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

Selling price $190
Units in beginning inventory 50
Units produced 1,420
Units sold 1,030
Units in ending inventory 440
Variable costs per unit:
Direct materials $109
Direct labor $38
Variable manufacturing overhead $12
Variable selling and administrative $5
Fixed costs:
Fixed manufacturing overhead $9,940
Fixed selling and administrative $14,420

What is the total period cost for the month under the variable costing?

$19,570

$24,360

$29,510

$9,940

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