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

Units sold @ P90 per unit		3,400
Units produced		3,600
Beginning inventory		0
Costs	Variable Cost	Fixed Cost
Direct materials	P23
Direct labor	11
Manufacturing overhead	2	P 93,600
Selling and administrative expenses	8	61,200

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