A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: $ 135 5,000 4,900 100 Direct materials Direct labor variable manufacturing overhead variable selling and administrative expense 34 Fixed costs: Pixed manufacturing overhead Fixed selling and administrative expense $185,000 $ 88,200 What is the total period cost for the month under variable costing