Nelson Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $90 Selling price Units in beginning inventory 0 Units produced 1,900 Units sold 1,000 Units in ending inventory 400 Variable costs par unit: Direct materials $20 Direct labor $10 Variable manufacturing overhead $7 Variable selling and administrative $10 Fixed costs: $38,000 Fored manufacturing overhead Fixed selling and administrative $11,000 Compute the dollar amount of total fixed costs expensed for the period using variable costing