Closet Links Clothing Company provided the following manufacturing costs for the month of June.

Direct labor cost	$ 132 comma 000$132,000
Direct materials cost	82 comma 00082,000
Equipment depreciation (straightminusline)	21 comma 00021,000
Factory insurance	16 comma 00016,000
Factory manager's salary	12 comma 00012,000
Janitor's salary	5 comma 0005,000
Packaging costs	18 comma 40018,400
Property taxes	15 comma 00015,000

From the above information, calculate Closet Link's total variable costs.