Classify the following costs as controllable or uncontrollable by the production manager of the Best Furniture Company.

1. Heat, light and power 2. Straight-line depreciation on production equipment 3. Repairs and maintenance on production equipment 4. Scrap and spoiled goods 5. Amount of materials used 6. Materials purchase cost 7. Overtime and idle time costs (due to scheduling problems)

8. Shipping costs 9. Inspection and supervision 10. Property tax and insurance on the factory