Parkside Rentals, a firm that rents tuxedos for special events, incurred costs for the following items.

Cost to purchase tuxedos (replaced when they show wear, after approximately 80 - 100 rentals)	$	7,000
Salespersons salaries	$	52,000
Advertising	$	29,000
Dry cleaning	$	24,000
Sales commissions on tuxedo rentals	$	15,000
Store rent	$	24,000
Store utilities (paid at a monthly rate)	$	6,800
Store window displays	$	5,900
Depreciation on office equipment	$	16,000
Insurance	$	8,500
Presidents salary	$	62,000

Calculate each of the following, where the cost object is tuxedo rentals:

a. total variable costs.

b. total fixed costs.

c. total direct costs.

d. total indirect costs.