Answer:
<em>Direct cost for Apparel Department</em>
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
<u><em>Total 134,000</em></u>
<em>Direct cost for Evendale Store</em>
Apparel Department cost of sales—Evendale Store $116,100
Store manager’s salary—Evendale Store $18,300
Apparel Department sales commission—Evendale Store $7,950
Apparel Department manager’s salary—Evendale Store $9,950
Janitorial costs—Evendale Store $13,700
<u><em>Total 166,000</em></u>
<u><em /></u>
<em>Apparel Direct cost which are also variable</em>
<em>(change as object cost increase)</em>
Apparel Department cost of sales—Evendale Store $116,100
Apparel Department sales commission—Evendale Store $7,950
<u><em>Total 124,050</em></u>
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Explanation:
a) we should consider which cost are directly linked into Apparel department only.
b) here we have to determinate cost directly linked into Evendale Store
c) While in this case, besides looking for cost linked to Apparel department, they also need to be variable thus, changing with the object cost.
