South Coast Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2017 operations.

Sales (5,600 microwave ovens)	$5,600,000
Cost of goods sold	912,800
Store manager's salary per year	125,000
Operating costs per year	210,000
Advertising and promotion per year	31,520
Commissions (4.5% of sales)	252,000

What were the total fixed costs for 2017?

A.

$366,520

B.

$1,164,800

C.

$335,000

D.

$1,531,320