The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September.     Corporate headquarters building lease $ 82,600​ Cosmetics Department sales commissions--Northridge Store $ 5160​ Corporate legal office salaries $ 60,100​ Store manager's salary-Northridge Store $ 11,300​ Heating-Northridge Store $ 13,500​ Cosmetics Department cost of sales--Northridge Store $ 31,300​ Central warehouse lease cost $ 15,500​ Store security-Northridge Store $ 20,400​ Cosmetics Department manager's salary--Northridge Store $ 4240​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?     $82,600     $40,700     $53,640     $158,200

Cornerstones of Cost Management (Cornerstones Series)
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Author:Don R. Hansen, Maryanne M. Mowen
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Chapter7: Allocating Costs Of Support Departments And Joint Products
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Problem 30E: A company uses charging rates to allocate service department costs to the using departments. The...
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The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September.

   
Corporate headquarters building lease $ 82,600​
Cosmetics Department sales commissions--Northridge Store $ 5160​
Corporate legal office salaries $ 60,100​
Store manager's salary-Northridge Store $ 11,300​
Heating-Northridge Store $ 13,500​
Cosmetics Department cost of sales--Northridge Store $ 31,300​
Central warehouse lease cost $ 15,500​
Store security-Northridge Store $ 20,400​
Cosmetics Department manager's salary--Northridge Store $ 4240​
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?
   
$82,600
   
$40,700
   
$53,640
   
$158,200
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