Romero Co$.,$ a company that makes custom$-$designed stainless$-$steel water bottles and tumblers, has shown their revenue and costs for the past fiscal period.

Revenue:

Sales

$$187,200$

Costs:

Fixed Costs $$104,696$

Variable Costs

$ $?$

Total Costs

Net Income

What are the company's variable costs per fiscal period?

A$.$ $$37,962$

B$.$ $$41,500$

C$.$ $$251,896$

D$.$ $$42,504$

E$.$ $$122,504$