The following cost data pertain to the operations of bouffard department stores, inc., for the month of may. corporate legal office salaries $68,000 shoe department cost of sales-brentwood store $29,000 corporate headquarters building lease $86,000 store manager's salary-brentwood store $12,000 shoe department sales commissions-brentwood store $5,000 store utilities-brentwood store $10,000 shoe department manager's salary-brentwood store $4,000 central warehouse lease cost $7,000 janitorial costs-brentwood store $10,000 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 direct costs of the shoe department? $38,000 $29,000 $70,000 $34,000

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?