A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price$168 Units in beginning inventory0 Units produced6,700 Units sold6,000 Units in ending inventory700 Variable cost per unit:Direct materials$50 Direct labor$45 Variable manufacturing overhead$12 Variable selling and administrative$7 Fixed costs:Fixed manufacturing overhead$207,700 Fixed selling and administrative$120,000

What is the total period cost for the month under variable costing?

$207,700

$162,000

$369,700

$327,700