A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the cost of goods sold for the month under variable costing? O $582.400 O $588.000 O $564,000 O 5526,400 $ 121 0 6,000 5,600 400 38 $ 53 $ 3 $ 11 $ 60,000 $ 28,000