Tentacle Television Antenna Company provided the following manufacturing costs for the month of June Direct labor cost Direct materials cost Equipment depreciation (straight - line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes $138,000 85,000 20,000 15,000 10,800 4,000 19,800 15,000 From the above information, calculate Tentacle's total fixed costs OA. $307,600 B. $64,800 O C. $60,800 O D. $44,800