$78,000 200,000 40,000 330,000 The following costs incurred in a recent period: Manufacturing indirect labor ** Manufacturing direct labor Production supervisor' salary Sales commissions Manufacturing direct materials Sales and administrative salaries Plant rent Manufacturing equipment lease Variable manufacturing overhead Depreciation on headquarters' building 50,000 35,000 150,000 30,000 168,000 4,800 $1,085,800 Total ** Indirect labor is a fixed cost. What was the total amount of variable costs?_ A. $ 418,000 B. $ 788,000 C. $ 826,000 D. $ 748,000