Closet Links Clothing Company provided the following manufacturing costs for the month of June. $130.000 82,000 Direct labor cost Direct materials cost Equipment depreciation (straight-line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes 20,000 17,000 12.000 4,000 19.000 15.000 From the above information, calculate Closet Link's total variable costs. O A. $231,000 OB. $299,000 O C. $212,000 OD. $68,000 Carrabelle Company has provided the following information: $40 Sales price per unit Variable cost per unit Fixed costs per month 14 $12,000 Calculate the contribution margin ratio (Round your answer to two decimal places.) O A. 48.15% O B. 74.07% OC. 35% OD. 65%