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

Selling price	$	121
Units in beginning inventory		0
Units produced		6,000
Units sold		5,600
Units in ending inventory		400
Variable costs per unit:
Direct materials	$	38
Direct labor	$	53
Variable manufacturing overhead	$	3
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	60,000
Fixed selling and administrative expense	$	28,000

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

A) $149,600

B) $60,000

C) $88,000

D) $89,600