Closet Links Clothing Company provided the following manufacturing costs for the month of June. $130,000 84,000 Direct labor cost Direct materials cost Equipment depreciation (straight- line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes 21,000 19,000 12,200 5,000 20,000 15,000 From the above information, calculate Closet Link's total variable costs. A. $72.200 O B. $306,200 O C. $214,000 O D. $234,000