Closet Links Clothing Company provided the following manufacturing costs for the month of June Direct labor cost $138,000 Direct materials cost 84,000 Equipment depreciation (straight-line) 22,000 Factory insurance 10,000 Factory manager's salary 12.800 Janitor's salary 3,000 Packaging costs 20,000 Property taxes 15,000 From the above information, calculate Closet Link's total variable costs O A, 562 800 B. $304,800 OC. $222,000 D. $242.000