North Shore Clothing Company provided the following manufacturing costs for the month of June.

Direct labor cost	$130,000
Direct materials cost	$ 85,000
Equipment depreciation (straightline)	23,000
Factory insurance	11,000
Factory manager's salary	12,000
Janitor's salary	4,000
Packaging costs	19,000
Property taxes	16,000

From the above information, calculate North Shore's total variable costs.

A) $215,000

B) 234,000

C) 300,000

D) 66,000