12. Prisma Factory that produces a single product has provided the following data concerning its most recent month of operations: Selling price. Units in beginning inventory Units sold Units produced Units in ending inventory .................. $78 0 5,300 4,900 400 $31 $14 $2 $5 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead........ Variable selling and administrative Fixed costs: Fixed manufacturing overhead............... $68,900 Fixed selling and administrative ................$58,800 What is the total period cost for the month under the absorption costing approach? (1.5 Points) $152.200 $83,300 $58,900 $58,600