Lagle Corporation has provided the following information:

Direct Materials: $4.85 cost per unit

Direct Labor: $3.90 cost per unit

Variable Manufacturing Overhead: $1.55 cost per unit

Fixed manufacturing Overhead: $12,600 cost per period

Sales Commissions: $1.90 cost per unit

Variable Administrative Expense: $0.30 cost per unit

Fixed Selling and Administrative: $7,200 cost per period

For financial reporting purposes, the total amount of period costs incurred to sell 4,500 units is closest to:

A) $17,100

B) $9,900

C) $7,200

D) $12,600