Shelp Corporation has provided the following information:

Cost per Unit

Cost per Period

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

Sales commissions

Variable administrative expense

Fixed selling and administrative expense

$$7\mathrm{.}15$

$$3\mathrm{.}35$

$$1\mathrm{.}40$

$$81,000$

$$0\mathrm{.}50$

$$0\mathrm{.}50$

$$40,500$

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

Select one:

a$.$ $$9,000$

b$.$ $$49,500$

c$.$ $$33,000$

$$ d $$40500$