The following cost data pertain to the operations of Rademaker Department Stores, Inc., for the...

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Accounting

The following cost data pertain to the operations of Rademaker Department Stores, Inc., for the month of March.

Corporate headquarters building lease $78,300
Cosmetics Department sales commissions--Northridge Store $5,200
Corporate legal office salaries $61,500
Store manager's salary-Northridge Store $17,000
Heating-Northridge Store $17,000
Cosmetics Department cost of sales--Northridge Store $31,900
Central warehouse lease cost $11,400
Store security-Northridge Store $19,200
Cosmetics Department manager's salary--Northridge Store $4,740

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

$78,300

$41,840

$52,340

$151,200

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