Closet Links Clothing Company Provided the Following Manufacturing Costs for the Month

Closet Links Clothing Company provided the following manufacturing costs for the month of June. $\begin{array}{|l|r|}\hline\text { Direct labor cost } & \$ 138,000 \\\hline \text { Direct materials cost } & 85,000 \\\hline \text { Equipment depreciation } & \\\text { (straight-line) } & 24,000 \\\hline \text { Factory insurance } & 19,000 \\\hline \text { Factory manager's salary } & 11,000 \\\hline \text { Tanitor's salary } & 3000 \\\hline \text { Packaging costs } & 19,200 \\\hline \text { Property taxes } & 14,000 \\\hline\end{array}$ From the above information,calculate Closet Link's total variable costs.

A) $313,200
B) $71,000
C) $242,200
D) $223,000