First Buy Company Provided the Following Manufacturing Costs for the Month

First Buy Company provided the following manufacturing costs for the month of June.
$$\begin{array} { | l | l | } \hline \text { Direct labour cost } & \$ 139,000 \\\hline \text { Direct materials cost } & 83,000 \\\hline \text { Equipment depreciation (straight-line) } & 29,000 \\\hline \text { Factory insurance } & 20,000 \\\hline \text { Factory manager's salary } & 13,100 \\\hline \text { Tanitor's salary } & 5000 \\\hline \text { Packaging costs } & 18,900 \\\hline \text { Property taxes } & 16,000 \\\hline\end{array}$$
From the above information,calculate First Buy's total fixed costs.

A) $58,100
B) $324,000
C) $77,000
D) $83,100