E2.21 LO 2.5 2.6 Classifying costs of support department; direct, indirect, controllable and uncontrollable costs 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. You may wish to use the following table format in answering this question. Cost no.

(a) Direct/indirect?

(b) Partially controllable by supervisor? Costs: 1. depreciation on the building space wholly 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.