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 $ 177 50 14,400 13,500 950 $ 53 $ 50 $ 11 $6 $504,000 Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the total period cost for the month under variable costing? $243,000