Closet Links Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost $134,000 Direct materials cost 81,000 Equipment depreciation (straight-line) 23,000 Factory insurance 19,000 Factory manager's salary 11,400 Janitor's salary 5,000 Packaging costs 18,200 Property taxes 14,000 From the above information, calculate Closet Link's total variable costs. O A. $215,000 B. $72,400 C. $233,200 OD. $305,600