A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$	133
Units in beginning inventory		0
Units produced		7,000
Units sold		6,800
Units in ending inventory		200
Variable costs per unit:
Direct materials	$	41
Direct labor	$	57
Variable manufacturing overhead	$	5
Variable selling and administrative expense	$	4
Fixed costs:
Fixed manufacturing overhead	$	133,000
Fixed selling and administrative expense	$	34,000

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

		$61,200
		$133,000
		$34,000
		$194,200