The Following Cost Data Pertain to the Operations of Swestka

Multiple Choice

The following cost data pertain to the operations of Swestka Department Stores, Inc., for the month of July.
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 direct costs of the Cosmetics Department?

A) $74,000
B) $36,000
C) $31,000
D) $40,000