Hi, need help with this qs

(b) The company also has a service centre to support customers through checking and repairing of their nlohilitj.r products sold or to sell replacement parts- Michael Lam is the manager and helov.r is the income statement of the service centre. 5 S Revenues Sales of parts 144,000 Sales of services 210,000 354,000 Cost and expenses Cost of parts sold (00,000) Building depreciation (13,600) Income taxes allocated to department (12,400) Interest on longterm debt (15,000) Manager's salary (24,000) Payroll taxes (10,200) Supplies (31, 000) Utilities (0,000) Wages of workers in the service centre (32,000) Total costs and expenses (223,800) Departmental net prot 130,200 Required: Analyse the items on the income statement and identify those to be included or excluded on a performance report used to evaluate Michael Lam's performance- Explain your choice- (13 marks)