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

Units in beginning inventory	0
Units produced	8,600
Units sold	7,850
Units in ending inventory	750
Variable costs per unit:
Direct materials	$42
Direct labor	$36
Variable manufacturing overhead	$18
Variable selling and administrative	$17
Fixed costs:
Fixed manufacturing overhead	$223,600
Fixed selling and administrative	$81,800

What is the variable costing unit product cost for the month?

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

Selling price	$150
Units in beginning inventory	150
Units produced	7,300
Units sold	6,900
Units in ending inventory	550
Variable costs per unit:
Direct materials	$48
Direct labor	$43
Variable manufacturing overhead	$8
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$233,600
Fixed selling and administrative	$82,800

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