i am a bit stuck on this one. Would appreciate some help!

Direct labor Advertising Factory supervision Sales commissions Depreciation, office equipment Indirect materials Depreciation, factory building Administrative office salaries Utilities, factory equipment Direct materials Insurance, factory Property taxes, factory $ 90,000 $ 40,000 $ 35,000 $ 15,000 $ 4,000 $ 5,000 $ 20,000 $ 1,000 $ 2,500 $ 105,000 $ 6,000 $ 7,000 What is the total amount of variable manufacturing cost? () $217,500 O $197,500 O $202,500 O $200,000