Calculate Tentacles total fixed costs.

Tentacle Television Antenna Company provided the following manufacturing costs for the month of Direct labor cost Direct materials cost Equipment depreciation (straight- line) Factory insurance Factory managers salary Janitor's salary Packaging costs Property taxes $138,000 81,000 22,000 14,000 12,800 3,000 18,600 15,000 From the above information, calculate Tentacle's total fixed costs OA. $66,800 B. S44.800 O C. $304,400 O D. $63,800