The Zellers Store in Your Home Town Is One of Many

The Zellers store in your home town is one of many Zeller's department stores across the province.Some of the costs associated with the store in your home town last month appear below:
$\begin{array} { l r } \text { Shoe Department Cost of Sales } & \$ 80,000 \\\text { Other Department Salaries } & 62,000 \\\text { Store Managers Salary } & 14,000 \\\text { Shoe Department Sales Commissions } & 8,000 \\\text { Store Utilities } & 13,000 \\\text { Shoe Department Manager's Salary } & 9,000 \\\text { Store Lease Cost } & 11,000 \\\text { Store Janitorial Costs } & 11,000 \\\text { Other Store Costs } & 98,000\end{array}$
The Shoe Department is one of many departments in the home town store.The direct costs of the Shoe Department total:

A) $80,000
B) $88,000
C) $97,000
D) $108,000