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The costs for the most recent month at a hair salon are as follows: Salon rent $ 1,500 Salon utilities (electric and water)* 800 Hairstylists'

The costs for the most recent month at a hair salon are as follows:

Salon rent $ 1,500
Salon utilities (electric and water)* 800
Hairstylists' salaries 5,100
Hairstylists' commissions (a percentage of sales) 3,500
Depreciation on fixtures and equipment 830
Shampoo and conditioner (only a small amount is used on each customer) 390
Insurance 1,900
Advertising 2,400
Store manager's salary 2,500
Hair dye and perm kits (each dye job or perm uses one kit) 310

*Hint: Assume utilities vary in total according to the number of customers served.

Calculate each of the following, where the cost object is customers served:

Required:

  1. Total variable costs.

  1. Total fixed costs.

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