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The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September. Corporate headquarters building lease $ 82,300 Cosmetics

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

Corporate headquarters building lease $ 82,300 Cosmetics Department sales commissions--Northridge Store $ 5,930 Corporate legal office salaries $ 64,400 Store manager's salary-Northridge Store $ 10,000 Heating-Northridge Store $ 20,600 Cosmetics Department cost of sales--Northridge Store $ 37,200 Central warehouse lease cost $ 11,000 Store security-Northridge Store $ 16,500 Cosmetics Department manager's salary--Northridge Store $ 4,190

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

a $43,130 b $37,200 c $99,610 d $47,320

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