2. The following cost data pertain to the operations of Ladwig Department Stores, Inc, .or the month of December Corporate legal office salaries Shoe Department cost of sales-Brentwood Store66,000 Corporate headquarters building lease Store manager's salary-Brentwood Store Shoe Department sales commissions-Brentwood Store $5,000 Store utilities-Brentwood Store $ 68,000 S 86,000 s 10,000 Shoe Department manager's salary-Brentwood Store Central warehouse lease cost Janitorial costs-Brentwood Store 3,000 S 20,000 S 11,000 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? A) $174,000 B) $32,000 C) $157,000 D) $164,000 E) None of the above