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The following cost data pertain to the operations of Mancia Department Stores, Inc., for the month of February. Corporate legal office salaries $71,000 Shoe department

The following cost data pertain to the operations of Mancia Department Stores, Inc., for the month of February.

Corporate legal office salaries $71,000
Shoe department cost of salesBrentwood Store $89,000
Corporate headquarters building lease $88,000
Store manager's salaryBrentwood Store $14,900
Shoe department sales commissionsBrentwood Store $8,900
Store utilities-Brentwood Store $13,900
Shoe department manager's salaryBrentwood Store $4,900
Central warehouse lease cost $11,900
Janitorial costsBrentwood Store $11,900

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?

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