For each of the following costs, indicate whether the amount is a direct or indirect cost of the equipment maintenance department. Also indicate whether each cost is at least partially controllable by the department supervisor.
1. Cost of the plant manager’s salary, which is allocated to the maintenance department.
2. Cost of property taxes allocated to the maintenance department.
3. Cost of electricity used in the maintenance department.
4. Depreciation on the building space occupied by the maintenance department.
5. Idle time of maintenance department employees.