A manufacturing company that produces a single product has provided the following data month of operations: concerning its most recent Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: $ 121 6,000 5, 600 400 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 11 $ $ 38 53 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $60,000 $28,000 What is the total period cost for the month under variable costing