Ken Silva is the supervisor of Department 103 of Laguna Company. The annual budget for Silvas department is as follows:

Annual Budget for Department 103
Small tools	$ 6,750
Set up	7,500
Direct labor	8,250
Direct materials	15,000
Supplies	3,750
Supervision	22,500
Property taxes	3,750
Property insurance	750
Depreciation, machinery	1,500
Depreciation, building	1,500
Total	$71,250

Silvas salary of $15,000 is included in supervision. The remaining $7,500 in supervision is the salary of the assistant supervisor directly responsible to Silva. Identify the budget items that Silva controls.