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

Selling price...................................................

$121

Units in beginning inventory............................

0

Units produced..............................................

6,000

Units sold......................................................

5,600

Units in ending inventory................................

400

Variable costs per unit:

Direct materials..........................................

$38

Direct labor.................................................

$53

Variable manufacturing overhead.................

$3

Variable selling and administrative expense..

$11

Fixed costs:

Fixed manufacturing overhead.....................

$60,000

Fixed selling and administrative expense......

$28,000

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

A) $149,600

B) $60,000

C) $88,000

D) $89,600