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

Corporate legal office salaries	$	77,000
Shoe Department cost of sales-Brentwood Store	$	95,000
Corporate headquarters building lease	$	94,000
Store manager's salary-Brentwood Store	$	15,500
Shoe Department sales commissions-Brentwood Store	$	9,500
Store utilities-Brentwood Store	$	14,500
Shoe Department manager's salary-Brentwood Store	$	5,500
Central warehouse lease cost	$	12,500
Janitorial costs-Brentwood Store	$	12,500

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?

$104,500

$95,000

$152,500

$110,000