A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
Selling price $166
Units in beginning inventory 100
Units produced 9,300
Units sold 8,800
Units in ending inventory 600
Variable cost per unit:
Direct materials $48
Direct labor $42
Variable manufacturing overhead $12
Variable selling and administrative $9
Fixed costs:
Fixed manufacturing overhead $297,600
Fixed selling and administrative $176,000
What is the total period cost for the month under variable costing?
$297,600
$255,200
$473,600
$552,800