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

Selling price	$171
Units in beginning inventory	0
Units produced	23,000
Units sold	6,700
Units in ending inventory	16,300
Variable costs per unit:
Direct materials	$42.00
Direct labor	$43.00
Variable manufacturing overhead	$13.00
Variable selling and administrative	$15.00
Fixed costs:
Fixed manufacturing overhead	$275,000
Fixed selling and administrative	$106,200

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

$481,700

$275,000

$381,200

$206,700