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 .................. 6,400 6,100 300 $45 Variable costs per unit: Direct materials .. Direct labor. Variable manufacturing overhead .... Variable selling and administrative... $1 Fixed costs: Fixed manufacturing overhead......... Fixed selling and administrative..... $140,800 $91,500 What is the total period cost for the month under variable costing? $140,300 $281,100 $232,300 $140,800