Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$99
Units in beginning inventory	0
Units produced	6,300
Units sold	6,000
Units in ending inventory	300
Variable costs per unit:
Direct materials	$12
Direct labor	$42
Variable manufacturing overhead	$6
Variable selling and administrative	$6
Fixed costs:
Fixed manufacturing overhead	$170,100
Fixed selling and administrative	$24,000

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

$170,100

$194,100

$230,100

$60,000

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

$230,100

$170,100

$24,000

$60,000