A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price -------------------------------------- $135 Units in beginning inventory ----------------- 0 Units produced ---------------------------------- 5,000 Units sold ----------------------------------------- 4,900 Units in ending inventory --------------------- 100 Variable costs per unit: Direct materials ------------------------------- $33 Direct labor ------------------------------------ $34 Variable manufacturing overhead ------- $4 Variable selling and administrative ------ $6 Fixed costs: Fixed manufacturing overhead ----------- $185,000 Fixed selling and administrative ---------- 88,200 What is the total period cost for the month under variable costing?