Answer:
1.$134,000
2.$183,800
3.$124,050
Explanation:
1. Computation for the total amount of the costs that are direct costs of the Apparel Department
Apparel Department cost of sales - Evendale store $116,100
Apparel Department sales commission-Evendale store $7,950
Apparel Department manager's salary-Evendale store $9,950
Total direct costs for the Apparel Department
$134,000
2. Computation for the total amount of the costs that are direct costs of the Evendale Store
Apparel Department cost of sales - Evendale store $116,100
Store managers salary - Evendale store $18,300
Apparel Department sales commission-Evendale store $7,950
Store utilities - Evendale store $17,800
Janitorial costs - Evendale store $13,700
Apparel Department manager's salary-Evendale store $9,950
Total direct cost for the Evendale store $183,800
3. Computation for the total amount of the Apparel Department's direct costs that are variable costs with respect to total departmental sales
Apparel Department cost of sales - Evendale store $116,100
Apparel Department sales commission-Evendale store $7,950
Total variable cost-Apparel department $124,050