Corporate legal office salaries

$74,000

Shoe Department cost of sales,
Brentwood Store

$35,000

Corporate headquarters building lease

$78,000

Store manager's salary
Brentwood Store

$14,000

Shoe Department sales commissions,
Brentwood Store

$5,000

Store utilities,
Brentwood Store

$14,000

Shoe Department manager's salary,
Brentwood Store

$3,000

Central warehouse lease cost

$10,000

Janitorial costs, Brentwood Store

$8,000

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?

Question

Sales

$910

Raw materials, inventory, beginning

$80

Raw materials, inventory, ending

$20

Purchases of raw materials

$100

Direct labor

$130

Manufacturing overhead

$200

Administrative expenses

$160

Selling expenses

$140

Work in process inventory, beginning

$40

Work in process inventory, ending

$10

Finished goods inventory, beginning

$130

Finished goods inventory, ending

$150

 The cost of goods manufactured (finished) for the year (in thousands of dollars) was

Sales

$910

Raw materials, inventory, beginning

$80

Raw materials, inventory, ending

$20

Purchases of raw materials

$100

Direct labor

$130

Manufacturing overhead

$200

Administrative expenses

$160

Selling expenses

$140

Work in process inventory, beginning

$40

Work in process inventory, ending

$10

Finished goods inventory, beginning

$130

Finished goods inventory, ending

$150