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 $140,000 90,000 24,000 20,000 11,400 5,000 18,000 15,000 From the above information, calculate Closet Link's total variable costs. O A. $323,400 O B. $230,000 O C. $248,000 O D. $75,400