8. A performance report that compares budgeted and actual profit in the sporting goods department of Maxwell's Department Store for the month of December follows: Maxwell's Department Store Sporting Goods Performance Report December 2020 Budget Actual Difference Sales $700,000 $775,000 $75,000 Less: Cost of merchandise 350,000 430,000 80,000 Salaries of sales staff 70,000 78,000 8,000 Controllable profit $280,000 $267,000 ($13,000) Required a. Evaluate the department in terms of its increases in sales and expenses. Do you believe it would be useful to investigate either or both of the increases in expenses? b. Consider storewide electricity cost. Would this cost be a controllable a non-controllable cost for the manager of sporting goods? c. Would it be useful to include a share of storewide electricity cost on the performance report for sporting goods