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North Shore Clothing Company provided the following manufacturing costs for the month of June. Direct labor cost     ​$138,000 Direct materials cost ​ 85,000 Equipment depreciation​(straight minus −​line)    ​ 24,000 Factory insurance ​ 19,000 Factory​ manager's salary   ​ 11,000 ​Janitor's salary ​3,000 Packaging costs ​ 19,200 Property taxes ​ 14,000 From the above​information, calculate North​ Shore's total variable costs.

A. ​$313,200
B. ​$223,000
C. ​$71,000
D. ​$242,200