Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $123 Units in beginning inventory Units produced Units sold Units in ending inventory 0 6,400 6,100 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $45 $30 $1 $8 Fixed costs: $140,800 Fixed selling and administrative $91500 What is the total period cost for the month under variable costing? o $140,300 O $140.800 O $232,300 O $281,100