Shelp Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $7\mathrm{.}15$

Direct labor $ $3\mathrm{.}35$

Variable manufacturing overhead $ $1\mathrm{.}40$

Fixed manufacturing overhead $ $81,000$

Sales commissions $ $0\mathrm{.}50$

Variable administrative expense $ $0\mathrm{.}50$

Fixed selling and administrative expense $ $40,500$

For financial reporting purposes, the total amount of period costs incurred to sell $9,000$ units is closest to:

Multiple Choice

$$33,000$

$$9,000$

$$40,500$

$$49,500$