The following cost data pertain to the operations of Montgomery Department Stores, Incorporated, for the month of July. Corporate legal office salaries $ 65,700 Apparel Department cost of salesEvendale Store $ 104,400 Corporate headquarters building lease $ 67,500 Store managers salaryEvendale Store $ 21,400 Apparel Department sales commissionEvendale Store $ 7,850 Store utilitiesEvendale Store $ 11,900 Apparel Department managers salaryEvendale Store $ 11,000 Central warehouse lease cost $ 21,300 Janitorial costsEvendale Store $ 13,350 The Evendale Store is one of many stores owned and operated by the company. The Apparel Department is one of many departments at the Evendale Store. The central warehouse serves all of the companys stores.

Required: 1. What is the total amount of the costs listed above that are direct costs of the Apparel Department? 2. What is the total amount of the costs listed above that are direct costs of the Evendale Store? 3. What is the total amount of the Apparel Departments direct costs that are also variable costs with respect to total departmental sales?