First Buy Company Provided the Following Manufacturing Costs for the Month

First Buy Company provided the following manufacturing costs for the month of June. $$\begin{array} { | l | r | } \hline \text { Direct labor cost } & \$ 136,000 \\\hline \text { Direct materials cost } & 80,000 \\\hline \text { Equipment depreciation (straight-line) } & 24,000 \\\hline \text { Factory insurance } & 19,000 \\\hline \text { Factory manager's salary } & 12,800 \\\hline \text { Janitor's salary } & 5,000 \\\hline \text { Packaging costs } & 18,800 \\\hline \text { Property taxes } & 16,000 \\\hline\end{array}$$ From the above information, calculate First Buy's total fixed costs.

A) $311,600
B) $52,800
C) $71,600
D) $76,800