Tentacle Television Antenna Company Provided the Following Manufacturing Costs for the Month

Tentacle Television Antenna Company provided the following manufacturing costs for the month of June. $\begin{array}{|l|r|}\hline\text { Direct labor cost } & \$ 132,000 \\\hline \text { Direct materials cost } & 84,000 \\\hline \text { Equipment depreciation } & \\\text { (straight-line) } & 24,000 \\\hline \text { Factory insurance } & 10,000 \\\hline \text { Factory manager's salary } & 10,200 \\\hline \text { |anitor's salary } & 4000 \\\hline \text { Packaging costs } & 18,600 \\\hline \text { Property taxes } & 16,000\\\hline\end{array}$ From the above information,calculate Tentacle's total fixed costs.

A) $298,800
B) $40,200
C) $60,200
D) $64,200