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

Salon rent	$	1,500
Salon utilities (electric and water)	$	970
Hairstylists salaries	$	5,100
Hairstylists commissions (a percentage of sales)	$	3,300
Depreciation on fixtures and equipment	$	800
Shampoo and conditioner (only a small amount is used on each customer)	$	340
Insurance	$	1,500
Advertising	$	2,500
Store managers salary	$	2,100
Hair dye and perm kits (each dye job or perm uses one kit)	$	370

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.