New Look Company, Which Has Only One Product, Has Provided

New Look Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array}{|l|r|}\hline \text { Selling price } & \$ 95 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 3,800 \\\hline \text { Units sold } & 3,600 \\\hline \text { Units in ending inventory } & 200 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 22 \\\hline \text { Direct labour } & \$ 11 \\\hline \text { Variable manufacturing overhead } & \$ 2 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 102,600 \\\hline \text { Fixed selling and administrative } & \$ 63,200 \\\hline\end{array}$



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

A) $88,400.
B) $93,600.
C) $154,800.
D) $200,000.