A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $143 Units in beginning inventory 0 Units produced 9,000 Units sold 5,300 Units in ending inventory 3,700 Variable costs per unit: Direct materials $35.00 Direct labor $36.00 Variable manufacturing overhead $6.00 Variable selling and administrative $8.00 Fixed costs: Fixed manufacturing overhead $205,000 Fixed selling and administrative $92,200 What is the total period cost for the month under variable costing? $205,000 $134,600 $297,200 $339,600