The following cost data pertain to the operations of Ladwig Department Stores, Inc., for the month of December. Corporate legal office salaries$68,000Shoe Department cost of sales--Brentwood Store$66,000Corporate headquarters building lease$86,000Store manager's salary--Brentwood Store$10,000Shoe Department sales commissions--Brentwood Store$5,000Store utilities--Brentwood Store$11,000Shoe Department manager's salary--Brentwood Store$3,000Central warehouse lease cost$3,000Janitorial costs--Brentwood Store 11,000 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?
A. $32,000
B. $86,000
C. $157,000
D. $74,000
Answer: C
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