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

$$168$

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

$$207,700$

$$120,000$

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

Multiple Choice

$$327,700$

$$162,000$