Giant Retail Incorporated provides you with the data shown below for its Big Box Store for the month of August.

Corporate legal office salaries	$	67,000
Shoe Department cost of sales-Big Box Store	$	85,000
Corporate headquarters building lease	$	84,000
Store manager's salary- Big Box Store	$	14,500
Shoe Department sales commissions-Big Box Store	$	8,500
Store utilities-Brentwood Store	$	13,500
Shoe Department manager's salary-Big Box Store	$	4,500
Central warehouse lease cost	$	11,500
Janitorial costs- Big Box Store	$	11,500

Giant Retail owns and operates may other stores in addition to Big Box. Big Box has many departments in addition to Shoe Department. Giant Retail's central warehouse serves all of the stores in the company including Box Box.

Of the costs listed above, what is the total amount of the costs that are direct costs of the Shoe Department at Big Box?

$85,000

$137,500

$93,500

$98,000