Selling price per unit $106 $ 46 Variable costs per unit: Direct materials ... Direct labor ..... Variable manufacturing overhead. Variable selling and administrative ...... 28 2 ***** 7 ***** Fixed costs: Fixed manufacturing overhead Fixed selling and administrative. $33,800 8.800 *** Units in beginning finished goods inventory.... O units Units produced.... 2,600 units Units sold...... 2,200 units Manufacturing overhead is allocated to products based on units produced. Variable selling and administrative cost is driven by number of units sold. There are no work-in-process inventories. The total period costs for the month under variable costing is: $24,200 $58,000 $42,600 $60.800 $33,800