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

Selling price	$168
Units in beginning inventory	0
Units produced	6,700
Units sold	6,000
Units in ending inventory	700
Variable cost per unit:
Direct materials	$50
Direct labor	$45
Variable manufacturing overhead	$12
Variable selling and administrative	$7
Fixed costs:
Fixed manufacturing overhead	$207,700
Fixed selling and administrative	$120,000

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

$162,000

$327,700

$207,700

$369,700