Jansen Company reports the following for its ski department for the year 2015. All of its costs are direct, except as noted. 605,000 Sales Cost of goods sold 425,000 112,000 ($15,000 is indirect) Salaries Utilities 14,000 ($3,000 is indirect) 42,000 ($10,000 is indirect) Depreciation 20,000 (all indirect) Office expenses