what is the total period cost for the month under the variable costing approach 636634

Deac Company, which has only one product, has provided the following data concerning its  most recent month of operations:

Selling price

$159

Units in beginning inventory

0

Units produced

7,800

Units sold

7,700

Units in ending inventory .

100

Variable costs per unit:

 

Direct materials

$47

Direct labor

$50

Variable manufacturing overhead

$2

Variable selling and administrative

$9

Fixed costs:

 

Fixed manufacturing overhead

$304,200

Fixed selling and administrative

$84,700

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

A) $458,200

B) $388,900

C) $304,200

D) $154,000