The Bouffard Department Stores, Inc., is a national retail chain with its headquarters located in New York City. The following cost data pertains to the operation for the month of May

Corporate legal office salaries	$68,000
Shoe Department cost of sales-Brentwood Store	$29,000
Corporate headquarters building lease	$86,000
Store manager's salary-Brentwood Store	$12,000
Shoe Department sales commissions-Brentwood Store	$5,000
Store utilities-Brentwood Store	$10,000
Shoe Department manager's salary-Brentwood Store	$4,000
Central warehouse lease cost	$7,000
Janitorial costs-Brentwood Store	$10,000

The Brentwood Store is located in the Midwest region. It 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 the Brentwood Store as well as other of the company's stores in the Midwest region . What is the total amount of the costs listed above that are direct costs of the Brentwood Shoe Department?

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