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 $ 176 10,800 7,600 3,200 $ 54 $ 48 $ 12 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the total period cost for the month under variable costing? Multiple Choice $388,800 $174,800 $525,600 $563,600 $388,800 $136,800