America First Company provided the following manufacturing costs for the month of June. Direct materials cost Janitor's salary Property taxes Direct labor cost Packaging costs Equipment depreciation (straight-line) Factory insurance Factory manager's salary $40,000 $2,500 $8,000 $68,000 $9,400 $12,000 $9,500 $6,400 How much of the above would normally be considered fixed costs? OA. $38,400 OB. $35,800 O C. $26,400 O D. $47,800