X reported the following unit costs information associated with one of its products A1:

Direct materials $115

Direct manufacturing labor 93

Variable manufacturing overhead 44

Fixed manufacturing overhead 38

Sales commissions (2% of sales) 14

Research & Development 18

After-sales support 4

Administrative salaries 22

What is the indirect period cost per unit?

*Side Note: I thought it would be Sales Commission(14) + After sales support(4) + Administrative Salaries(22)=40, but he said the answer is 44, no sure how to get 44?