last oneee i think

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$	163
Units in beginning inventory		0
Units produced		10,600
Units sold		9,800
Units in ending inventory		800
Variable costs per unit:
Direct materials	$	52
Direct labor	$	47
Variable manufacturing overhead	$	11
Variable selling and administrative expense	$	9
Fixed costs:
Fixed manufacturing overhead	$	318,000
Fixed selling and administrative expense	$	107,800

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

Multiple Choice

$514,000

$196,000

$425,800