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

Selling price………$120

Units in beginning inventory…….0

Units produced…..1800

Units sold…..1500

Units in ending inventory……….300

Variable costs per unit:

Direct materials………..$40

Direct labor………..$42

Variable manufacturing overhead………$2

Variable selling and admin………$9

Fixed costs:

Fixed manufacturing overhead………$7,200

Fixed selling and admin…………$28,500

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

a.$42,000

b.$7,200

c.$49,200

d.$28,500