Baker Furniture Company provided the following manufacturing costs for the month of June: Direct labor costs $310,000 Direct materials costs 163,000 Equipment depreciation (straight - line) 14,900 Factory insurance 5,100 Factory manager's salary 8.800 Janitor's salary 14,000 Packaging costs 18,900 Property taxes on the factory 16.200 From the above information, calculate Baker's total fixed costs. O A. $53,900 O B. $59,000 O C. $45,000 O D. $550,900