This data pertains to the operations of Sauce Gardner incorporated, for the month of September.

Corporate headquarters building lease	$ 86,000
Cosmetics Department sales commissions-QB1 Store	$ 5,300
Corporate legal office salaries	$ 57,300
Store manager's salary-QB1 Store	$ 11,700
Heating-QB1 Store	$ 14,400
Cosmetics Department cost of sales-QB1 Store	$ 32,400
Central warehouse lease cost	$ 13,900
Store security-QB1 Store	$ 16,300
Cosmetics Department manager's salary-QB1 Store	$ 4,260

The QB1 Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the QB1 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 QB1 Store?

Multiple Choice

$86,000

$41,960

$42,400

$157,200