A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 165 0 12,700 12,000 700 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 $ $ $ 53 48 6 $ 406,400 $216,000 What is the total period cost for the month under variable costing