Tentacle Television Antenna Company provided the following manufacturing costs for the month of June: Direct labor cost Direct materials cost (straight-line) $130,000 87,000 Equipment depreciation 22,000 Factory insurance 15,000 Factory manager's salary 12,000 Janitor's salary 4,000 Packaging costs 18,600 Property taxes 14,000 From the above information, calculate Tentacle's total fixed costs. A. $302,600 B. $63,000 C. $67,000 D. $45,000 Choice Creations, Inc. sells hand sewn shirts at $56 per shirt. It incurs monthly fixed costs of $4,000. The contribution margin ratio is calculated to be 20%. What is the variable cost per shirt? (Round any intermediate calculations and your final answer to two decimal places.) OA. $67.20 per shirt B. $44.80 per shirt C. $11.20 per shirt OD. $56.00 per shirt