12. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: wo Selling price......... $143 Units in beginning inventory 0 Units produced .......... 8,200 Units sold ............... 7,800 Units in ending inventory.. 400 Variable costs per unit: Direct materials........ $49 Direct labor ........ Variable manufacturing overhead 25 Variable selling and administrative.... 78 Fixed costs: 195. Fixed manufacturing overhead $270,600 Fixed selling and administrative $46,800 Po What is the total period cost for the month under the variable costing approach? selling A) $101,400 B) $372,000 C) $317,400 D) $270,600 Selling Price Lessivo Du 49 BL42 tohmah 3 Variable sellins 7 l CM unitsrold cn invalue G .......... iess fc Manu 800