For each of the costs listed below, indicate whether it is:
(a) A direct or indirect cost of the equipment maintenance department.
(b) At least partially controllable by the department supervisor.
Costs:
1. Depreciation on the building space occupied by the maintenance department.
2. Idle time of maintenance department employees.
3. Plant manager's salary, which is allocated to the maintenance department.
4. Property taxes and council rates allocated to the maintenance department.
5. Electricity used in the maintenance department.