Final answer:
The direct cost for the women's shoe department is the salespersons' commissions.
Step-by-step explanation:
The direct cost for the women's shoe department would be the salespersons' commissions. This is because the commissions are directly related to the sales made in the women's shoe department. A direct cost is a cost that can be specifically attributed to a particular cost object, such as a department, product, or service. In this case, the direct cost for the women's shoe department would be a cost that is directly related to and can be traced to that department.