Consider the following list of costs and decisions for a retail store.
Cost items:
a. Cost of goods purchased for resale
b. Conducting orientation session for new employees.
c. Setting up seasonal display of items
d. Cost of shelving used in store.

Decisions:
1. Whether to offer a 10% price discount on specific items?
2. Whether to schedule orientation sessions on a weekly or bi-weekly basis.
3. How often to change seasonal displays.
4. Whether to change store layout to improve traffic patterns.

Required:
a. Classify each cost as per the cost hierarchy.
b. Classify the decisions as to their time horizon.
c. Prepare a table that indicates the costs controllable for the given decision. Designate the four costs by letters, a through d.
d. Based on your answers to the above parts, what inferences could you draw about the controllability of costs and the cost hierarchy?