Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations:
Selling price
$190
Units in beginning inventory
50
Units produced
1,420
Units sold
1,030
Units in ending inventory
440
Variable costs per unit:
Direct materials
$ 109
Direct labor
$ 38
Variable manufacturing overhead
$ 12
Variable selling and administrative expense
$ 5
Fixed costs:
Fixed manufacturing overhead
$9,940
Fixed selling and administrative expense
$14,420
What is the total period cost for the month under variable costing?