Delvin Company, Which Has Only One Product, Has Provided the Following

Delvin Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array}{l|r|}\hline \text { Selling price } & \$ 120 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 1,800 \\\hline \text { Units sold } & 1,500 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 42 \\\hline \text { Direct labour } & \$ 42 \\\hline \text { Variable manufacturing overhead } & \$ 2 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 7,200 \\\hline \text { Fixed selling and administrative } & \$ 28,500 \\\hline\end{array}$

-What was the total period cost for the month under the variable costing approach?

A) $7,200.
B) $35,700.
C) $42,000.
D) $49,200.