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?

Multiple Choice

• $133,000

• $61,200

• $194,200

• $34,000