The Himalayan Mining Corp, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 95 Units in beginning inventory Units produced Units sold Units in ending inventory O 5.100 5,000 100 A tA tA Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 26 40 1 5 $ $ $ 40,000 $ 65,000 What is the total period cost for the month under the absorption costing? O $40,000 $70,000 O $65,000 O90,000