The Target store in your home town is one of many Target department stores across the province. Some of the costs associated with the store in your home town last month appear below: Shoe Department Cost of Sales $80,000 Other Department Salaries 62,000 Store Managers Salary 14,000 Shoe Department Sales 8,000 Commissions Store Utilities 13,000 Shoe Department Manager's 9,000 Salary 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 home town store. The direct costs of the Shoe Department total: 1) $80,000 2) $97,000 3) $108,000