First Buy Company Provided the Following Manufacturing Costs for the Month

First Buy Company provided the following manufacturing costs for the month of June.
$$\begin{array} { | l | l | } \hline \text { Direct labour cost } & \$ 138,000 \\\hline \text { Direct materials cost } & 85,000 \\\hline \text { Equipment depreciation (straight-line) } & 27,000 \\\hline \text { Factory insurance } & 21,000 \\\hline \text { Factory manager's salary } & 12,800 \\\hline \text { Tanitor's salary } & 5200 \\\hline \text { Packaging costs } & 19,000 \\\hline \text { Property taxes } & 16,100 \\\hline\end{array}$$
From the above information,calculate First Buy's total variable costs.

A) $242,000
B) $223,000
C) $324,100
D) $228,200