1.A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price$168

Units in beginning inventory0

Units produced6,700

Units sold6,000

Units in ending inventory700

Variable costs per unit:

Direct materials$50

Direct labor$45

Variable manufacturing overhead$12

Variable selling and administrative expense$7

Fixed costs:

Fixed manufacturing overhead$207,700

Fixed selling and administrative expense$120,000

What is the total period cost for the month under variable costing?

Multiple Choice

• $207,700
• $162,000
• $327,700
• $369,700