The following cost data pertain to the operations of Quinonez Department Stores, Incorporated, for the month of September.

Corporate headquarters building lease$ $85,400$Cosmetics Department sales commissions$-$Northridge Store$ $5,000$Corporate legal office salaries$ $65,000$Store manager's salary$-$Northridge Store$ $19,600$Heating$-$Northridge Store$ $11,500$Cosmetics Department cost of sales$-$Northridge Store$ $32,700$Central warehouse lease cost$ $8,200$Store security$-$Northridge Store$ $17,600$Cosmetics Department manager's salary$-$Northridge Store$ $4,680$

The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge 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 Cosmetics Department?

Multiple Choice

$$91,080$

$$32,700$

$$37,700$

$$42,380$