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

Selling price	$149
Units in beginning inventory	100
Units produced	1,230
Units sold	1,070
Units in ending inventory	260
Variable costs per unit:
Direct materials	$61
Direct labor	$33
Variable manufacturing overhead	$6
Variable selling and administrative	$7
Fixed costs:
Fixed manufacturing overhead	$13,530
Fixed selling and administrative	$25,680

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

$13,530

$33,170

$39,210

$46,700