Problem 1-18 (Algo) Direct and Indirect Costs; Variable Costs [LO1-1, LO1-4]

The following cost data pertain to the operations of Montgomery Department Stores, Incorporated, for the month of July.

Corporate legal office salaries	$ 58,500
Apparel Department cost of salesEvendale Store	$ 102,300
Corporate headquarters building lease	$ 71,700
Store managers salaryEvendale Store	$ 19,400
Apparel Department sales commissionEvendale Store	$ 8,200
Store utilitiesEvendale Store	$ 19,900
Apparel Department managers salaryEvendale Store	$ 9,100
Central warehouse lease cost	$ 23,700
Janitorial costsEvendale Store	$ 12,050

The Evendale Store is one of many stores owned and operated by the company. The Apparel Department is one of many departments at the Evendale Store. The central warehouse serves all of the companys stores.

Required:

1. What are the total direct costs of the Apparel Department? $___
2. What are the total direct costs of the Evendale Store? $___
3. Of the Apparel Departments direct costs, how much are variable with respect to total departmental sales? $___