Question

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

Corporate headquarters building lease	$	78,000
Cosmetics Department sales commissions--Northridge Store	$	5,270
Corporate legal office salaries	$	66,500
Store manager's salary-Northridge Store	$	12,200
Heating-Northridge Store	$	20,400
Cosmetics Department cost of sales--Northridge Store	$	39,100
Central warehouse lease cost	$	9,800
Store security-Northridge Store	$	16,200
Cosmetics Department manager's salary--Northridge Store	$	4,310

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?

Answer 1

Following are not a direct cost
Corporate headquarters building lease	$	78,000
Corporate legal office salaries	$	66,500
Central warehouse lease cost	$	9,800
Total Indirect cost		154,300
Following are direct cost
Cosmetics Department sales commissions--Northridge Store	$	5,270
Store manager's salary-Northridge Store	$	12,200
Heating-Northridge Store	$	20,400
Cosmetics Department cost of sales--Northridge Store	$	39,100
Store security-Northridge Store	$	16,200
Cosmetics Department manager's salary--Northridge Store	$	4,310
Total Direct cost		97,480