please solve there is a timer

question 1:

a:

b:

Which of the following costs are likely to be controllable by the chief of staff in a restaurant? a. Costs of food used in meals. b. None of the mentioned. b C. Cost of depreciation of the kitchen equipment d. Cost of overtime paid to waiters. Give your reasons Indicate which of the following costs is an indirect cost of the VIP lounge in a SPA. a. Part of the cost advertising the SPA, which is allocated to the VIP lounge. O b. Masseuse's salary and benefits c. None of the mentioned. d. Cost of massages packages. Give your reasons