Below Is a List of Expenses (Direct and Indirect) $\quad$

Below is a list of expenses (direct and indirect).You are to determine the total direct cost for departments A and B.
Salary Expense $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\$ 8,444$
$\begin{array}{lcc}\text { Department }&[\mathrm{A}]&[\mathrm{B}]\\\text { Cost of Goods Sold } & \$ 100,000 & \$ 300,000 \\\text { Employees } & 2 & 6 \\\text { Value of Equipment in each area } & \$ 8,000 & \$ 12,000 \\\text { Square footage of use } & 200 \text { sq. ft. } & 400 \text { sq. ft. }\end{array}$

Direct cost for department A $ ________ B $ ________