QUESTION 8 Kelley 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) 25.000 Factory insurance 20,000 Factory manager's salary 13 300 Janitor's salary 5.500 Packaging costs 18,800 Property taxes 16,100 From the above information, calculate Kelley's total variable costs. $230,500 $323,700 $225,000 $243,800