march 2017 examiner report question 2

The following table details the costs of the swipe card system in its first year

1)Purchase price of swipe system (vendor list)-100000$ incvoiced and paid

2)Installation costs of the system (negotiated with vendor)-20000$ invoiced and paid

3)Pre-launching testing costs (in-house)-17000$-salaries time spent on testing

4)Appoirtment of the technology insurance cost-9000$-fixed cost

5)Cost per 100 swipe cards -5000$-1000 cards purchased in the 1st year

6)Salary of clerck employed to collate and distribute swipe card system information-36000$ fixed cost

what is the indirect cost of producing the information required in the first year of the swipe card system?

A) 62000$
B) 45000$
C) 36000$
D) 9000$

Dear tutor it is my own understanding but if I am wrong please correct it.
any costs relating to swipe cards are direct costs so 1),4) and 6)

any costs relating to testing and installation costs are also direct costs so 2) and 3)

only option apportionment of insurance is indirect?