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

Corporate headquarters building lease	$	88,000
Cosmetics Department sales commissions-Northridge Store	$	6,000
Corporate legal office salaries	$	58,000
Store manager's salary-Northridge Store	$	11,000
Heating-Northridge Store	$	12,000
Cosmetics Department cost of sales-Northridge Store	$	32,000
Central warehouse lease cost	$	7,000
Store security-Northridge Store	$	14,000
Cosmetics Department manager's salary-Northridge Store	$	5,000

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?

$32,000

$43,000

$38,000

$77,000

A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies	$	9,000
Administrative wages and salaries	$	106,000
Direct materials	$	154,000
Sales staff salaries	$	69,000
Factory depreciation	$	50,000
Corporate headquarters building rent	$	35,000
Indirect labor	$	33,000
Marketing	$	104,000
Direct labor	$	84,000

The total of the product costs listed above for December is:

$315,000

$92,000

$644,000

$330,000

A partial listing of costs incurred at Gilhooly Corporation during September appears below:

Direct materials	$	165,000
Utilities, factory	$	14,000
Administrative salaries	$	107,000
Indirect labor	$	33,000
Sales commissions	$	62,000
Depreciation of production equipment	$	54,000
Depreciation of administrative equipment	$	38,000
Direct labor	$	122,000
Advertising	$	69,000

The total of the manufacturing overhead costs listed above for September is:

$388,000

$47,000

$664,000

$101,000