2.

The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September. Corporate headquarters building lease $86,800 Cosmetics Department sales commissions--Northridge $ 5,430 Store Corporate legal office salaries $59,100 Store manager's salary-Northridge Store $15,400 Heating-Northridge Store $19,900 Cosmetics Department cost of sales--Northridge $33,300 Store Central warehouse lease cost $ 9,800 Store security-Northridge Store $21,500 Cosmetics Department manager's salary--Northridge $ 4,670 Store The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are direct costs of the Cosmetics Department? Schwiesow Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost Cost per per Period Unit $7.55 $3.30 $1.95 $19,000 $1.00 $0.80 $ 5,900 If 9,000 units are produced, the total amount of manufacturing overhead cost is closest to