Closet Links Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost Direct materials cost Equipment depreciation (straight -line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes $130,000 83,000 23,000 17,000 10,200 3,000 18,800 14,000 From the above information, calculate Closet Link's total variable costs O A. $231,800 O B. $299,000 O C. $67,200 O D. $213,000