An entrepreneur purchases a workshop for $\$200\,000$ in order to produce plastic boxes. During the first year of trading, he spends $\$70\,000$ on materials, hires ten production workers who are paid according to output (piece rate) at a total cost of $\$80\,000$, and acquires two delivery vehicles costing $\$10\,000$ each. What are his total variable costs?
- A$\$100\,000$
- B$\$150\,000$
- C$\$220\,000$
- D$\$370\,000$