13) Closet Links Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost $138,000 Direct materials cost 85,000 equipment depreciation (straight line) 24,000 Factory insurance 19,000 Factory manager salary 11,000 Janitor salary 3000 Packaging costs (variable) 19,200 Property taxes 14,000 From the information above, calculate the total variable costs for Closet Link. A) $313,200 B) $71,000 C) $242,200 D) $223,000