TB MC Qu. 02-101 The following cost data pertain...

The following cost data pertain to the operations ofBrentwood Department Stores, Inc., for the month of May:

Corporate legal office salaries $ 78,000 Shoe Department cost of sales-Brentwood Store $ 96,000 Corporate headquarters building lease $ 95,000 Store manager's salary-Brentwood Store $ 15,600 Shoe Department sales commissions-Brentwood Store $ 9,600 Store utilities-Brentwood Store $ 14,600 Shoe Department manager's salary-Brentwood Store $ 5,600 Central warehouse lease cost $ 12,600 Janitorial costs-Brentwood Store $ 12,600

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 direct costs of the Shoe Department?

$154,000

$96,000

$105,600

$111,200