A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 174 Units in beginning inventory 50 Units produced 7,000 Units sold 6,000 Units in ending inventory 1,050 Variable costs per unit: Direct materials $ 55 Direct labor $ 52 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 5 Fixed costs: Fixed manufacturing overhead $ 238,000 Fixed selling and administrative expense $ 108,000 What is the total period cost for the month under variable costing