Tentacle Television Antenna Company provided the following manufacturing costs for the month of June: Direct labor cost $132,000 Direct materials cost 86,000 Equipment depreciation (straight-line) 23,000 Factory insurance 12,000 Factory manager's salary 11,200 Janitor's salary 5,000 Packaging costs 19,600 Property taxes 15,000 From the above information, calculate Tentacle's total fixed costs. A. $61,200 B. $66,200 C. $43,200 OD. $303,800