The following cost data pertain to the operations of Lefthand Department Stores, Inc., for the month of December.
Corporate legal office salaries $75,800
Shoe Department cost of sales, Brentwood Store $36,600
Corporate headquarters building lease $79,900
Store manager’s salary–Brentwood Store $12,200
Shoe Department sales commissions, Brentwood Store $4,900
Store utilities–Brentwood Store $13,600
Shoe Department manager’s salary, Brentwood Store $1,100
Central warehouse lease cost $9,600
Janitorial costs, Brentwood Store $7,900
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?