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: $ 177 0 10,300 10,000 300 Direct materials 57 Direct labor $ 46 Variable manufacturing overhead $ 16 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $309,000 Fixed selling and administrative expense $140,000 What is the total period cost for the month under variable costing?