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A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $93 Units in beginning inventory 0 Units produced 4500 Units sold 4,400 Units in ending inventory loo Variable costs per unit: Direct materials $20 Direct labor $31 Variable manufacturing overhead $2 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $45,000 Fixed selling and administrative $79,200 What is the total period cost for the month under variable costing? $124,200 $123,200 $168,200 $45,000