The following cost data pertain to the operations of Montgomery Department Stores, Incorporated, for the month of July.

Corporate legal office salaries$ 75,300Apparel Department cost of salesEvendale Store$ 97,200Corporate headquarters building lease$ 50,300Store managers salaryEvendale Store$ 12,900Apparel Department sales commissionEvendale Store$ 11,550Store utilitiesEvendale Store$ 12,800Apparel Department managers salaryEvendale Store$ 10,450Central warehouse lease cost$ 18,600Janitorial costsEvendale Store$ 11,800

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 are the total direct costs of the Apparel Department?
2. What are the total direct costs of the Evendale Store?
3. Of the Apparel Departments direct costs, how much are variable with respect to total departmental sales?