A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 135 0 5,000 4,900 100 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 Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 33 34 4 6 $ $ $185,000 $ 88,200 What is the total period cost for the month under variable costing