The following cost data pertain to the operations of Lefthand
Department Stores, Inc., for the month of December.
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 utilities–Brentwood Store
Shoe Department manager’s salary, Brentwood
Central warehouse lease cost
Janitorial costs, Brentwood Store
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?