11) First Buy Television Antennas Company provided the tollowing manufacturing costs for the month 11) of June. Direct labor cost Direct materials cost Equipment depreciation (straight-line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes $136,000 80,000 24,000 19,000 12,800 5,000 18,800 16,000 From the above information, calculate First Buy's total variable costs. B) $311,600 A) $234,800 C) 838,400 D) $62,300