Salon de beauty, a local hair salon, incurred the following costs last month. (hint: treat salon utilities as variable cost)

salon rent $ 1,400
salon utilities (electric and water) $ 860
hairstylists’ salaries $ 5,900
hairstylists’ commissions (a percentage of sales) $ 3,300
depreciation on fixtures and equipment $ 750
shampoo and conditioner (only a small amount is used on each customer) $ 360
insurance $ 1,100
advertising $ 2,600
store manager’s salary $ 3,000
hair dye and perm kits (each dye job or perm uses one kit) $ 380

calculate each of the following, where the cost object is customers served:

a. total variable costs.

b. total fixed costs.

c. total direct costs.

d. total indirect costs.