The following information was obtained from Durand, Inc.: Advertising Costs Indirect Labor CEO's Salary Direct Labor Indirect Materials Used Direct Materials Used Factory Utilities Factory Janitorial Costs Manufacturing Equipment Depreciation Delivery Vehicle Depreciation Administrative Wages and Salaries . $419,940 . $686,100 . $14,610 . $688,710 $12,000 6,000 640,000 50,000 8,000 350,000 840 2,200 2,900 2,610 34,100 Llywelyn, Inc. reports the following information for July: Sales Revenue $960,000 Variable Costs 170,000 Operating Income 550,000 What is the total fixed cost using variable costing? O A. $790,000 0 B. $720,000 0 c. $380,000 0 D. $240,000