An entrepreneur purchases a workshop for $\$10000$ to produce picture frames. In the first year, he spent $\$40000$ on materials and hired two workers. He paid the workers for each frame made, with the total cost coming to $\$30000$. He also bought a vehicle for $\$10000$ to deliver the frames. Calculate his total variable costs.
- A$\$40000$
- B$\$70000$
- C$\$80000$
- D$\$100000$