A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $170 Units in beginning inventory Units produced Units sold Units in ending Inventory O 15,400 13,700 1,700 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $53 $51 $15 $6 $446,600 $178,100 What is the total period cost for the month under variable costing? O $624,700 O $706,900 O $446,600 O $260,300