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 82,000 20,000 12,000 10,400 4,000 18,600 15,000 From the above information,calculate Closet Link's total variable costs O A. $212,000 OB. $61.400 O c. $230,600 OD, $292,000