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

Corporate headquarters building lease$78,000

Cosmetics Department salescommission-NorthridgeStore5,000

Corporate legal office salaries57,000

Store manager's salary-NorthridgeStore10,000

Heating-Northridge store11,000

Cosmetics Department cost of sales-NorthridgeStore31,000

Central warehouse lease cost6,000

Storesecurity-NorthridgeStore13,000

Cosmetics Department manager's salary-NorthridgeStore4,000

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?

$74,000

$36,000

$31,000

$40,000