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Salon de Beauty, a local hair salon, incurred the following costs last month. (Hint: Treat Salon utilities as Variable cost) Salon rent $ 2,200 Salon

Salon de Beauty, a local hair salon, incurred the following costs last month. (Hint: Treat Salon utilities as Variable cost)

Salon rent $ 2,200
Salon utilities (electric and water) $ 930
Hairstylists salaries $ 5,400
Hairstylists commissions (a percentage of sales) $ 3,600
Depreciation on fixtures and equipment $ 800
Shampoo and conditioner (only a small amount is used on each customer) $ 230
Insurance $ 1,850
Advertising $ 1,600
Store managers salary $ 3,600
Hair dye and perm kits (each dye job or perm uses one kit) $ 350

Calculate each of the following, where the cost object is customers served: a. Total variable costs.

b. Total fixed costs.

c. Total direct costs.

d. Total indirect costs.

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