The following costs for the most recent period for a company that rents tuxedos:

$\backslash$table$[[$Cost to purchase tuxedos $($replaced when they show wear,,$],[$after approximately $80-100$ rentals$),],[$Salespersons$\text{'}$ salaries,$13,700],[$Advertising$,51,300],[$Dry cleaning,$29,400],[$Sales commissions on tuxedo rentals,$12,500],[$Store rent,$15,400],[$Store utilities $($paid at a monthly rate$),11,600],[$Store window displays,$7,900],[$Depreciation on office equipment,$5,500],[$Insurance$,8,500],[$President$\text{'}$s salary,$9,100],[,70,000]]$

Calculate each of the following, where the cost object is the number of tux rentals:

Required:

a$.$ Total variable costs.

Total Variable Costs

b$.$ Total fixed costs.

Total fixed costs

c$.$ Total direct costs.

Total Direct Costs