$136,000 84,000 Closet Links Clothing Company provided the following manufacturing costs for the month of June: Direct labor cost Direct materials cost Equipment depreciation (straight-line) 23,000 Factory insurance 10,000 Factory manager's salary 12,000 Janitor's salary 5,000 Packaging costs 18,200 Property taxes 16,000 From the above information, calculate Closet Link's total variable costs. A. $220,000 OB. $304,200 C. $66,000 OD. $238,200