Kelley Business Machines Provided the Following Manufacturing Costs for the Month

Kelley Business Machines provided the following manufacturing costs for the month of March. $$\begin{array} { | l | r | } \hline \text { Direct labor cost } & \$ 140,000 \\\hline \text { Direct materials cost } & 85,000 \\\hline \text { Equipment depreciation (straight-line) } & 25,000 \\\hline \text { Factory insurance } & 20,000 \\\hline \text { Factory manager's salary } & 13,300 \\\hline \text { Janitor's salary } & 5,500 \\\hline \text { Packaging costs } & 18,800 \\\hline \text { Property taxes } & 16,100 \\\hline\end{array}$$ From the above information,calculate Kelley's total variable costs.Round any intermediate calculations to two decimal places,and your final answer to the nearest dollar.

A) $323,700
B) $225,000
C) $243,800
D) $230,500