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

Selling price -------------------------------------- $135

Units in beginning inventory ----------------- 0

Units produced ---------------------------------- 5,000

Units sold ----------------------------------------- 4,900

Units in ending inventory --------------------- 100

Variable costs per unit:

Direct materials ------------------------------- $33

Direct labor ------------------------------------ $34

Variable manufacturing overhead ------- $4

Variable selling and administrative ------ $6

Fixed costs:

Fixed manufacturing overhead ----------- $185,000

Fixed selling and administrative ---------- 88,200

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

	a.	$185,000
	b.	$117,600
	c.	$273,200
	d.	$302,600