The following costs are given for a smartwatches production company:

Rent for the factory building 30 000 TL

Raw materials (such as screens, belts, cases, batteries, etc.) 390 000 TL

Salaries of raw materials deposit and factory supervisors 70 000 TL

Salaries for the sales staff 40 000 TL

What is the value of fixed manufacturing costs?

A.100 000 TL

B.390 000 TL

C.490 000 TL step please

D.140 000 TL