Hooper Business Machines provided the following manufacturing costs for the month of March. Direct labor cost $140,000 Direct materials cost 85,000 Equipment depreciation (straight-line) 28,000 Factory insurance 21,000 Factory manager's salary 13,000 Janitor's salary 5,100 Packaging costs 18,800 Property taxes 16,300 From the above information, calculate Hooper's total fixed costs. O $76, 100 O $57,300 O $327,200 O $83,400