Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 179 Units in beginning inventory 100 Units produced 1,250 Units sold 1,010 Units in ending inventory 340 Variable costs per unit: Direct materials $ 66 Direct labor $ 35 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 14 Fixed costs: Fixed manufacturing overhead $ 16,250 Fixed selling and administrative expense $ 22,220 What is the total period cost for the month under variable costing

the total period cost for the month under variable costing is $52,610

Explanation:

Under Variable Costing Period Cost consist of, All Non-Manufacturing Costs and Fixed Manufacturing overheads.Fixed Manufacturing overheads are included in product costs only in full costing.

Calculation of Total Period Costs :

Variable selling and administrative expense ($ 14×1,010)  $14,140

Fixed selling and administrative expense                         $22,220

Fixed manufacturing overhead                                           $16,250

Total                                                                                      $52,610