The following cost data pertain to the operations of Bouffard Department Stores, Inc., for the month of May. Corporate legal office salaries $ 68,000 Shoe Dept. cost of sales--Brentwood 29,000 Corporate headquarters building lease 86,000 Store manager's salary--Brentwood 12,000 Shoe Dept. sales commissions--Brentwood 5,000 Store utilities--Brentwood 10,000 Shoe Dept. manager's salary--Brentwood 4,000 Central warehouse lease cost 7,000 Janitorial costs--Brentwood 10,000 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? $161,000 $86,000 $32,000 $38,000