Question 23: Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$179
Units in beginning inventory	100
Units produced	1,250
Units sold	1,010
Units in ending inventory	340
Variable costs per unit:
Direct materials	$66
Direct labor	$35
Variable manufacturing overhead	$7
Variable selling and administrative	$14
Fixed costs:
Fixed manufacturing overhead	$16,250
Fixed selling and administrative	$22,220

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

A) $16,250

B) $38,470

C) $36,360

D) $52,610