Larry's Appliance Shop operates retail stores that sell appliances. The cost objects are the individual sales of a given type of appliance and sales support. For refrigerators in July, the following costs were recorded:

Professional sales staff commissions $84,000

Amortization on office space 4,000

Selling supplies 6,400

Office staff expenses 24,800

Customer relations 8,600

Training expenses 6,000

Utilities 1,400

Required:

a. Which of the costs will be subject to direct cost tracing?

b. What is the total cost for refrigerators?

c. What is the total cost of the Sales Support for refrigerators?