3 CONTROLLING - Controllability of costs/Direct and Indirect costs The supervisor of Department 10 purchases suplies, authorizes repairs & maintenance service, and hires labor for the Department. Various costs for June 2013 were given: 1 Sales salaries and commissions 2 Salary, supervisor, D 10 3 Factory utilities 4 General office salaries 5 Depreciation, factory 9,850 1,800 650 14,200 750 Supplies, D 10 Repairs & maintenance, D 10 Factory insurance Labor cost, D 10 Salary, factory superintendent 1,450 820 450 17,220 2,400 Required: 1 Total costs than can be controlled by the Supervisor of Department 10 2 Total costs than can be directly identified with Department 10 3 Total costs needed to be allocated 4 Total costs that do not pertain to factory operations 1 PLANNING - Use the Nos. 1 2 and 3 in the box provided in the order of PRIORITY Preparation of activities and projects to take Formulates its long range objectives Short range goals are then set up 2 ORGANIZING/DIRECTING - Fill up the SP Organization Chart with positions you deemed appropriate Ex. SP-Service income business or SP-Merchandising business