Apple Inc. operates retail stores using operating costing in June 2034. The company incurs the following costs for its store operations:

• Store Rent: $15,000,000
• Store Personnel Costs: $12,000,000
• Inventory Holding Costs: $8,000,000

Required:

• Classify each cost as fixed, variable, or semi-variable.
• Analyze the cost behavior of operating costs in retail operations.
• Determine the cost per customer served assuming 15 million customers.