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4 COS 580,000 Shoe Company Other dept salaries $62,000 Store managers salary $14,000 Shoe dept sales commissions $8,000 Store utilities $13,000 Shoe Department manager's salary

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4 COS 580,000 Shoe Company Other dept salaries $62,000 Store managers salary $14,000 Shoe dept sales commissions $8,000 Store utilities $13,000 Shoe Department manager's salary $9,000 Store lease cost $11,000 Store janitorial costs $11,000 Other costs $98,000 What are the direct costs

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