PFA Corporation Uses a Throughput Costing System and Reported the Following

PFA Corporation uses a throughput costing system and reported the following information for its first month of operations: Units produced 140
Units sold 120
Material cost per unit produced $3.50
Conversion cost per unit produced $6.50
Fixed period costs per unit produced $6.00
Variable period costs per unit produced $4.00
Selling price per unit $25.00
Total period costs reported on PFA's throughput costing income statement were:

A) $1,400
B) $1,200
C) $2,310
D) $1,980