Closet Links Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost $134,000 Direct materials cost 84,000 Equipment depreciation (straight-line) 24,000 Factory insurance 16,000 Factory manager's salary 12,800 Janitor's salary 5,000 Packaging costs 18,600 Property taxes 16,000 From the above information, calculate Closet Link's total variable costs. O A. $73,800 B. $236,600 C. $310,400 OD. $218,000 Pearl, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $40,000.00 in January, $50,000.00 in February, and $60,000.00 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (30% of sales) Miscellaneous expenses: (5% of sales) Fixed Expenses: Salaries expense: $8,000.00 per month Rent expense: $5,000.00 per month Depreciation expense: $1,400.00 per month Power cost/fixed portion: $600.00 per month Miscellaneous expenses/fixed portion: $1,000.00 per month Calculate total budgeted selling and administrative expenses for the month of January. A. $37,000.00 B. $30,000.00 OC. $33,500.00 OD. $14,000.00