A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 160 Units in beginning inventory 100 Units produced 16,000 Units sold 15,800 Units in ending inventory 300 Variable costs per unit: Direct materials $ 51 Direct labor $ 46 Variable manufacturing overhead $ 8 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead $560,000 Fixed selling and administrative expense $173,800 What is the total period cost for the month under variable costing