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

$194,200

$133,000

$34,000

$61,200