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

Corporate legal office salaries

Apparel Department cost of sales$-$Evendale Store

Corporate headquarters building lease

Store manager's salary$-$Evendale Store

Apparel Department sales commission$-$Evendale Store

Store utilities$-$Evendale Store

Apparel Department manager's salary$-$Evendale Store

Central warehouse lease cost

Janitorial costs$-$Evendale Store

$$70,500$

$$105,600$

$$48,600$

$$12,300$

$$11,350$

$$19,200$

$$11,800$

$$23,100$

$$13,550$

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?

Total direct costs for the Apparel Department

Total direct costs for the Evendale Store

Total direct costs for the Apparel Department that are also variable costs