The Payless store in your hometown is one of many Payless department stores across the province. Some of the costs associated with the store in your hometown last month appear below:

Shoe department cost of sales $80,000

Other department salaries $62,000

Store managers salary $14,000

Shoe department sales commissions $8,000

Store utilities $13,000

Shoe department manager's salary $9,000

Store lease cost $11,000

Store janitorial costs $11,000

Other store costs $98,000

The Shoe department is one of many departments in the hometown store. The direct costs of the Shoe department total are:

Multiple Choice

a) $97,000

b) $80,000

c) $88,000

d) $108,000