A manufacturing company has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced . 3,100 Units sold. 2,800 Units in ending inventory 300 Variable costs per unit: Direct materials $49 Direct labor.. 57 Variable manufacturing overhead 3 Variable selling and administrative. 11 Fixed costs: Fixed manufacturing overhead. $65,100 Fixed selling and administrative.. 33,600 What is the total period cost for the month under the variable costing approach?

a. $98,700.

b. $64,400.

c. $65,100.

d. $129,500.