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 6,700
Units sold 6,000
Units in ending inventory 700
Variable costs per unit:
Direct materials $ 50
Direct labor $ 45
Variable manufacturing overhead $ 12
Variable selling and administrative expense $ 7
Fixed costs:
Fixed manufacturing overhead $207,700
Fixed selling and administrative expense $120,000
What is the total period cost for the month under variable costing?
Multiple Choice
$327,700
$162,000
$369,700
$207,700
