Which of the following costs are likely to be controllable by the head of the production department?

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Which of the following costs are likely to be controllable by the head of the production department?

(a) price paid for materials;

(b) charge for floor space;

(c) raw materials used;

(d) electricity used for machinery;

(e) machinery depreciation;

(f) direct labour;

(g) insurance on machinery;

(h) share of cost of industrial relations department.

(2 marks)

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