A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price$164 Units in beginning inventory 0 Units produced 9,900 Units sold 8,800 Units in ending inventory 1,100 Variable costs per unit: Direct materials$49 Direct labor$48 Variable manufacturing overhead$10 Variable selling and administrative expense$7 Fixed costs: Fixed manufacturing overhead$297,000 Fixed selling and administrative expense$140,800 What is the total period cost for the month under variable costing