Just need some quick help please

I will rate!

Many thanks and God bless!!!

Tentacle Television Antenna Company provided the following manufacturing costs for the month of June. Direct labor cost $136,000 Direct materials cost 81,000 Equipment depreciation (straight-line) 23,000 Factory insurance 19,000 Factory manager's salary 13,000 Janitor's salary 4,000 Packaging costs 19,600 Property taxes 15,000 From the above information, calculate Tentacle's total fixed costs. O A. $51,000 O B. $70,000 O C. $310,600 OD. $74,000