Walsh Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 90 Units in beginning inventory 0 Units produced 3,400 Units sold 3,000 Units in ending inventory 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead $ 21 $ 38 $ 6 4 Variable selling and administrative expense $ Fixed costs: Fixed manufacturing overhead $ 54,400 Fixed selling and administrative expense $ 3,000 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead 69 Variable selling and administrative expense $ Fixed costs: Fixed manufacturing overhead 21 38 286 $ 54,400 Fixed selling and administrative expense $ 3,000 What is the total period cost for the month under the absorption costing? Select one: O a. $3,000 O b. $54,400 O c. $15,000 O d. $69,400