A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $165 Selling price Units in beginning inventory 0 11,700 Units produced Units sold 11,500 Units in ending inventory 200 Variable costs per unit Direct materials $53 Direct labor $52 Variable manufacturing overhead Variable selling and administrative Fixed costs: $9 $5 Fixed manufacturing overhead FIxed selling and administrative $351,000 $149,500 What is the total period cost for the month under variable costing? O $558.000 O $500,500 O $207000 O $351,000