First Buy Television Antennas Company provided the following manufacturing costs for the month of june:

Direct labor cost $134,000

Direct materials cost $90,000

Equipment depreciation (straight -line) $21,000

Factory insurance $20,000

Factory manager's salary $11,000

Janitors salary $5,000

packaging costs $19,800

property taxes $16,000

from the above information, calculate first buys total variable costs.

a. 316,800 b. 224,000 c.73,000 d. 243,800