A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $177 Units in beginning inventory 0 Units produced 10,300 Units sold 10,000 Units in ending inventory 300 Variable costs per unit: Direct materials $57 Direct labor $46 Variable manufacturing overhead $16 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $309,000 Fixed selling and administrative $140,000 What is the total period cost for the month under variable costing? $309,000 $449,000 $549,000 $240,000