Answer:
$38,000
Step-by-step explanation:
What is the total amount of the costs listed above that are direct costs of the Brentwood Shoe Department?
Direct costs of the Shoe Department = Shoe Department cost of sales + Shoe Department sales commissions + Shoe Department manager's salary
Direct costs of the Shoe Department = $29,000 + $5,000 + $4,000
Direct costs of the Shoe Department = $38,000
So therefore, the total amount of the costs that are direct costs of the Brentwood Shoe Department is $38,000