A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $93

Units in beginning inventory 0

units produced 4,500

units sold 4,400

units in ending inventory 100

variable costs per unit:

direct materials $20

direct labor $31

variable manufacturing overhead $2

variable selling and adminstrative $10

fixed costs:

fixed manufacting overhead $45,000

fixed seling and adminstrative $79,200 What is the total period cost for the month under variable costing?