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

Corporate headquarters building lease	$	91,000
Cosmetics Department sales commissions-Northridge Store	$	6,300
Corporate legal office salaries	$	58,300
Store manager's salary-Northridge Store	$	11,300
Heating-Northridge Store	$	12,300
Cosmetics Department cost of sales-Northridge Store	$	32,300
Central warehouse lease cost	$	7,300
Store security-Northridge Store	$	14,300
Cosmetics Department manager's salary-Northridge Store	$	5,300

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?

$77,900

$43,900

$38,600

$32,300