QRS Retail operates a chain of grocery stores. Calculate the direct costs, fixed costs, variable costs, and total operating costs for one store location based on the following data:

• Cost of goods sold (direct): $150,000 per month
• Rent (fixed): $20,000 per month per store
• Sales commissions (variable): 4% of monthly sales revenue
• Utilities (fixed): $2,500 per month per store
• Advertising expenses (variable): $2,000 plus 1% of monthly sales revenue.