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

*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:

SalonrentSalonutilities(electricandwater)*HairstylistssalariesHairstylistscommissions(apercentageofsales)DepreciationonfixturesandequipmentShampooandconditioner(onlyasmallamountisusedoneachcustomer)InsuranceAdvertisingStoremanagerssalaryHairdyeandpermkits(eachdyejoborpermusesonekit)$1,8009005,4003,1008503301,5501,6003,900460 a. Total variable costs. b. Total fixed costs. c. Total direct costs. d. Total indirect costs