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

Selling price $150

Units in beginning inventory 0

Units produced 5,100

Units sold 4,800

Units in ending inventory 300

Variable cost per unit:

Direct materials $41

Direct labor $44

Variable manufacturing overhead $7

Variable selling and administrative $8

Fixed costs:

Fixed manufacturing overhead $188,700

Fixed selling and administrative $48,000

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

A) $48,00

B) 275,100

C) 86,400

B) 188,700