The records of the Dodge Corporation show the following results for the most recent year: Sales (16,400 units) Variable expenses Net operating income 344,400 246,000 32,800 Given these data, the unit contribution margin was: $2 $21 $4 $6 The following cost data pertain to the operations of Brentwood Department Stores, Inc., for the month of May: Corporate legal office salaries Shoe Department cost of sales-Brentwood Store Corporate headquarters building lease Store manager's salary-Brentwood Store Shoe Department sales commissions-Brentwood Store Store utilities-Brentwood Store Shoe Department manager's salary-Brentwood Store Central warehouse lease cost Janitorial costs-Brentwood Store $ 68,000 $ 86,000 $ 85,000 $ 14,600 $ 8,600 $ 13,600 $ 4,600 $ 11,600 $ 11,600 The Brentwood Store is just one of many stores owned and operated by the company. The Shoe Department is one of many departments at the Brentwood Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are NOT direct costs of the Brentwood Store? $99,200 $164,600 $39,800 $85,000