Given the following: Selling price $174 0 Units in beginning inventory Units produced Units sold Units in ending inventory 10,100 9,500 600 Variable cost per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenses $56 $50 $15 $6 $313.100 $114,000 What is the total period cost for the year under variable costing? Multiple Choice O $171,000 O $484,100 O $313,100 $427,100