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

Corporate legal office salaries $66,000

Shoe Department cost of sales-Brentwood Store $84,000

Corporate headquarters building lease $83,000

Store manager's salary-Brentwood Store$14,400

Shoe Department sales commissions-Brentwood Store$8,400

Store utilities-Brentwood Store $13,400

Shoe Department manager's salary-Brentwood Store $4,400

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?

Central warehouse lease cost $11,400

Janitorial costs-Brentwood Store$11,400