Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $185 Units in beginning inventory 100 Units produced 1,970 Units sold 1,380 Units in ending inventory 690 Variable costs per unit: Direct materials $75 Direct labor $32 Variable manufacturing overhead $12 Variable selling and administrative $11 Fixed costs: Fixed manufacturing overhead $19,700 Fixed selling and administrative $30,360 What is the total period cost for the month under the variable costing?

$19,700

$50,060

$65,240

$45,540