A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 121 0 6,000 5,700 400 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 $ 38 $ 53 $ 3 $ 11 $ 60,000 $ 28,000 What is the total period cost for the month under variable costing