Blades Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price (per unit) $100 Units in beginning inventory Units produced Units sold Units in ending inventory 0 5,700 5,400 300 Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling & administration $25 $40 $7 $5 Fixed costs Fixed manufacturing overhead Fixed selling & admin What is the total period cost for the month under the variable costing approach? O a. $190,000 o b. $52,000 $165,000 $25,000 C.$217,000 O d. $165,000