Walsh Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 126 Units in beginning inventory Units produced Units sold Units in ending inventory 1,900 1,800 100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ Fixed costs: Fixed manufacturing overhead $ 32,300 Fixed selling and administrative expense $ 23,400 TUU Time 0:58 Units sold Units in ending inventory 1,800 100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ Fixed costs: Fixed manufacturing overhead $ 32,300 Fixed selling and administrative expense $ 23,400 $ 5 What is the total period cost for the month under variable costing? Select one: O a. $55,700 ob. $75,500 oc. $43,200 O d. $32,300