The costs for the most recent month at a hair salon are as follows:
Salon rent $
Salon utilities electric and water
Hairstylists salaries
Hairstylists commissions a percentage of sales
Depreciation on fixtures and equipment
Shampoo and conditioner only a small amount is used on each customer
Insurance
Advertising
Store managers salary
Hair dye and perm kits each dye job or perm uses one kit
Hint: Assume utilities vary in total according to the number of customers served.
Calculate each of the following, where the cost object is customers served: Total variable costs, total fixed costs, total direct costs, and total indirect costs.