America First Company Provided the Following Manufacturing Costs for the Month

America First Company provided the following manufacturing costs for the month of June.
$\begin{array}{|l|r|}\hline \text { Direct materials cost } & \$ 40,000 \\\hline \text { Janitor's salary } & \$ 2,500 \\\hline \text { Property taxes } & \$ 8,000 \\ \hline \text { Direct labor cost } & \$ 68,000 \\\hline \text { Packaging costs } & \$ 9,400 \\\hline \text { Equipment depreciation (straight-line) } & \$ 12,000 \\\hline \text { Factory insurance } & \$ 9,500 \\\hline \text { Factory manager's salary } & \$ 6,400 \\\hline\end{array}$
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How much of the above would normally be considered variable costs?

A) $108,000
B) $125,400
C) $117,400
D) $38,400