Tentacle Television Antenna Company pr ovided the following manufacturing costs for the month of June Direct labor cost Direct materials cost Equipment depreciation (straight line) Factory insurance Factory managers salary Janitor's salary Packaging costs Property taxes $140,000 84,000 24,000 16,000 10,400 5,000 18,000 15,000 From the above information, calculate Tentacle's total fixed costs O A. $312,400 OB. $46,400 O C. $65,400 O D. $70,400