ABC Company provided the following manufacturing costs for the month of June.

From the above information, calculate First Buy's total variable costs.

A) $311,600

B) $62,300

C) $234,800

D) $38,400

ABC Company provided the following manufacturing costs for the month of June.

From the above information, calculate First Buy's total variable costs.

A) $311,600

B) $62,300

C) $234,800

D) $38,400

Direct labor cost $136,000 Direct materials cost 80,000 Equipment depreciation (straight-line) 24,000 Factory insurance 19,000 Factory manager's salary 12,800 Janitor's salary 5,000 18,800 16,000 Packaging costs Property taxes Direct labor cost $136,000 Direct materials cost 80,000 Equipment depreciation (straight-line) 24,000 Factory insurance 19,000 Factory manager's salary 12,800 Janitor's salary 5,000 18,800 16,000 Packaging costs Property taxes