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

Selling price	$176
Units in beginning inventory	0
Units produced	10,800
Units sold	7,600
Units in ending inventory	3,200
Variable cost per unit:
Direct materials	$54
Direct labor	$48
Variable manufacturing overhead	$12
Variable selling and administrative	$5
Fixed costs:
Fixed manufacturing overhead	$388,800
Fixed selling and administrative expenses	$136,800

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

	$388,800
	$525,600
	$174,800
	$563,600