The following cost data pertain to the operations of Fluffy Bunny Corp, a subsidiary of Soft and Cute Animals Corp, for the month of January.

Corporate legal office salaries $ 145,000.00

Sales Department cost of salesDallas $ 600,000.00

Sales Department cost of salesSan Antonio $1,000,000.00

Corporate headquarters building lease $ 17,200.00

Asst. Sales Managers salaryDallas $ 5,800.00

Sales Department sales commissionsDallas $ 60,000.00

Store utilitiesDallas $ 10,700.00

Sales Managers salaryDallas $ 6,200.00

Janitorial costs - Dallas $ 3,500.00

What is the total amount of the Dallas Fluffy Bunnys indirect costs that are also fixed costs?

$14,200.00

$31,400.00

$176,400.00

$10,700.00