Baker Furniture Company provided the following manufacturing costs for the month of June Direct labor costs $300,000 169,000 Direct materials costs Equipment depreciation (straight-line) 14,400 Factory insurance 5,700 Factory manager's salary 8,200 Janitor's salary 14,900 Packaging costs 18.000 Property taxes on the factory 16,300 Jak Dali B A. $546,500 OB. $44.600 nr $53.800 .... $300,000 169,000 Direct labor costs Direct materials costs Equipment depreciation (straight-line) 14,400 Factory insurance 5,700 Factory manager's salary 8.200 Janitor's salary 14,900 Packaging costs 18,000 Property taxes on the factory 16,300 From the above information, calculate Baker's total fixed costs. D. 344) OC. $53,800 OD. $59,500