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

Salon rent	$	2,300
Salon utilities (electric and water)	$	900
Hairstylists salaries	$	4,300
Hairstylists commissions (a percentage of sales)	$	2,600
Depreciation on fixtures and equipment	$	730
Shampoo and conditioner (only a small amount is used on each customer)	$	230
Insurance	$	1,750
Advertising	$	2,000
Store managers salary	$	3,800
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.