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

Corporate legal office salaries $ $75,300$

Apparel Department cost of sales$$Evendale Store $ $97,200$

Corporate headquarters building lease $ $50,300$

Store manager$$s salary$$Evendale Store $ $12,900$

Apparel Department sales commission$$Evendale Store $ $11,550$

Store utilities$$Evendale Store $ $12,800$

Apparel Department manager$$s salary$$Evendale Store $ $10,450$

Central warehouse lease cost $ $18,600$

Janitorial costs$$Evendale 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 company$$s stores.

Required:

What are the total direct costs of the Apparel Department?

What are the total direct costs of the Evendale Store?

Of the Apparel Department$$s direct costs, how much are variable with respect to total departmental sales?