a manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: selling price $ 177 units in beginning inventory 0 units produced 10,300 units sold 10,000 units in ending inventory 300 variable costs per unit: direct materials $ 57 direct labor $ 46 variable manufacturing overhead $ 16 variable selling and administrative expense $ 10 fixed costs: fixed manufacturing overhead $ 309,000 fixed selling and administrative expense $ 140,000 what is the total period cost for the month under variable costing?