Barnes Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the most recently completed year appear below: Estimates made at the beginning of the year: Estimated machine-hours Estimated variable manufacturing overhead Estimated total fixed manufacturing overhead Actual machine-hours for the year 38,300 $ 5.77 per machine-hour $1,028,738 34,800 The predetermined overhead rate for the recently completed year was closest to Multiple Choice $32.10 per machine-hour $32.63 per machine-hour A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 182 0 13,900 13,000 900 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 54 45 16 15 $ $500,400 $169,000 What is the total period cost for the month under variable costing? Multiple Choice