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

Selling price	$165
Units in beginning inventory	150
Units produced	9,700
Units sold	9,000
Units in ending inventory	850
Variable cost per unit:
Direct materials	$53
Direct labor	$45
Variable manufacturing overhead	$8
Variable selling and administrative	$5
Fixed costs:
Fixed manufacturing overhead	$329,800
Fixed selling and administrative expenses	$144,000

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

	$329,800
	$189,000
	$473,800
	$518,800

Variable selling and administrative expense ($5 per   unit × 9,000 units sold)	$ 45,000
Fixed manufacturing overhead	329,800
Fixed selling and administrative	144,000
Variable costing total period cost	$ 518,800