Maryanne Dinardo manages an auto dealership's service department. The recent month's income statement for his department follows.

(1) Analyze the items on the income statement and identify those that definitely should be included on a performance report used to evaluate Dinardo's performance. List them and explain why you chose them.

(2) List and explain the items that should definitely be excluded.

(3) List the items that are not definitely included or excluded and explain why they fall into that category.

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Revenues Sales of parts Sales of services. ..C. 72.000 105,000 $177.000 Costs and expenses 30,000 9.300 8,700 7.500 2,000 8.100 15.,900 4,400 16,000 Building depreciation.... Interest on long-term debt... nager s Payroll taxes. Supplies Utilitiesw.... Wages (hourly) Total costs and expenses . ······ . .. .. 11,900 65.100