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The following cost data pertain to the operations of SwestkaDepartment Stores, Inc., for the month

The following cost data pertain to the operations of SwestkaDepartment Stores, Inc., for the month

The following cost data pertain to the operations of SwestkaDepartment Stores, Inc., for the month of July.  Corporateheadquarters building lease$78,300  Cosmetics Departmentsales commissions–Northridge Store$5,850  Corporate legaloffice salaries$60,200  Store manager’ssalary-Northridge Store$19,500  Heating-NorthridgeStore$17,200  Cosmetics Departmentcost of sales–Northridge Store$33,100  Central warehouselease cost$14,000  Storesecurity-Northridge Store$18,200  Cosmetics Departmentmanager’s salary–Northridge Store$4,420The Northridge Store is just one of many stores owned andoperated by the company. The Cosmetics Department is one of manydepartments at the Northridge Store. The central warehouse servesall of the company’s stores.What is the total amount of thecosts listed above that are direct costs of the CosmeticsDepartment?$97,190$43,370$33,100$38,950