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