A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
| Selling price |
$168 |
|
|
| Units in beginning inventory |
0 |
| Units produced |
10,600 |
| Units sold |
9,500 |
| Units in ending inventory |
1,100 |
|
|
| Variable cost per unit: |
|
| Direct materials |
$53 |
| Direct labor |
$48 |
| Variable manufacturing overhead |
$9 |
| Variable selling and administrative |
$8 |
| Fixed costs: |
|
| Fixed manufacturing overhead |
$381,600 |
| Fixed selling and administrative expenses |
$104,500 |
What is the total period cost for the month under variable costing?