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

Salon rent	$	1,000
Salon utilities (electric and water)	$	990
Hairstylists salaries	$	5,900
Hairstylists commissions (a percentage of sales)	$	3,400
Depreciation on fixtures and equipment	$	720
Shampoo and conditioner (only a small amount is used on each customer)	$	340
Insurance	$	1,800
Advertising	$	1,900
Store managers salary	$	2,100
Hair dye and perm kits (each dye job or perm uses one kit)	$	460

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.