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

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

$$177$

$$

$10,300$

$10,000$

$300$

$$57$

$$46$

$$16$

$$10$

$$309,000$

$$140,000$

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