1. The following table lists five decisions you might encounter as owner of a dance studio when determining whether to add a class of South American steps to their offerings.

Required:

Indicate by placing an X in the appropriate column whether each of the following items describes a controllable or non-controllable cost.

Controllable Non- Type of Cost

controllable

a.

Increase in instructors salaries.

b.

Increase in selling price per lesson.

c.

Lease payment on building.

d.

Depreciation on office computer.

E

Liability insurance premiums.