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 cost 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 expenses $ 140,000 What is the total period cost for the month under variable costing? $309,000 $240,000 $449,000 $549,000