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  ?(straightminus??line)	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.