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

Corporate legal office salaries	$	78,600
Apparel Department cost of salesEvendale Store	$	109,500
Corporate headquarters building lease	$	58,200
Store managers salaryEvendale Store	$	18,600
Apparel Department sales commissionEvendale Store	$	10,700
Store utilitiesEvendale Store	$	16,100
Apparel Department managers salaryEvendale Store	$	8,150
Central warehouse lease cost	$	20,400
Janitorial costsEvendale Store	$	13,000

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?