First Buy Company provided the following manufacturing costs for the month of June.

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

A) $311,600

B) $52,800

C) $71,600

D) $76,800

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