Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations

Selling price $ 106
Units in beginning inventory 0
Units produced 2,600
Units sold 2,200
Units in ending inventory 400
Variable costs per unit:
Direct materials $46
Direct labor $28
Variable manufacturing overhead $2
Variable selling and administrative expense $7
Fixed costs:
Fixed manufacturing overhead $33,800
Fixed selling and administrative expense $8,800

What is the total period cost for the month under variable costing?

a) $42,600

b) $33,800

c) $24,200

d) $58,000