• STU Services offers architectural design services. Calculate the direct costs, fixed costs, variable costs, and total operating costs for a specific client project based on the following information:
  • Direct labor costs: $25,000 for the client project
  • Office rent (fixed): $4,000 per month
  • Printing and supplies (variable): $300 plus $15 per blueprint set
  • Marketing expenses (variable): $1,000 per month plus 2% of project revenue.