The following cost datapertainto the operations of SwestkaDepartment Stores, Inc., for the month of July.

Corporate headquartersbuilding lease$86,200CosmeticsDepartment sales commissions--Northridge Store$5,560Corporate legal office salaries$66,800Store manager's salary-Northridge Store$19,100Heating-Northridge Store$14,300Cosmetics Department cost of sales--Northridge Store$32,000Central warehouse lease cost$8,800Store security-Northridge Store$22,100Cosmetics Department manager's salary--Northridge Store$4,790

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 aredirect costsof the Cosmetics Department?

$42,350

$92,340

$37,560

$32,000