1. A partial listing of costs incurred at Backes Corporation during November appears below: The total of the period costs listed above for November is:

	$244,000
	$321,000
	$348,000
	$77,000

2. The following cost data pertain to the operations of Mancia Department Stores, Inc., for the month of February: The Brentwood Store is just one of many stores owned and operated by the company. The Shoe Department is one of many departments at the Brentwood Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are NOT direct costs of the Brentwood Store?

	$152,000
	$92,000
	$79,000
	$38,000