Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations:
| Selling price | $182 |
| Units in beginning inventory | 50 |
| Units produced | 2,140 |
| Units sold | 880 |
| Units in ending inventory | 1,310 |
| Variable costs per unit: | |
| Direct materials | $80 |
| Direct labor | $32 |
| Variable manufacturing overhead | $9 |
| Variable selling and administrative expense | $15 |
| Fixed costs: | |
| Fixed manufacturing overhead | $25,680 |
| Fixed selling and administrative expense | $21,120 |
What is the total period cost for the month under variable costing?
